Colorado Code § 37-44-120

Assessment
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The assessment list shall be completed on or before July 15,
and, on the first Tuesday in August in each year and from day to day thereafter, Sundays
excepted, the board of directors shall sit to hear complaints and to correct errors in such
assessments until all complaints filed with the secretary are presented to the board of directors
and have had an opportunity to be heard and have been determined. The classification of any
lands on the graduated scale shall not be changed or determined at said hearings.

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