Colorado Code § 39-2-106

Employees - compensation. Pursuant to the provisions of section 13 of article
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XII of the state constitution, the property tax administrator may employ a secretary and such
other clerical and professional personnel as may be required to perform his duties. Compensation
of the property tax administrator and other employees and necessary expenses of the division of
property taxation shall be paid from annual appropriations made to the division by the general
assembly. Any costs of the property tax administrator in implementing the assessment and levy
procedures required pursuant to section 39-5-132 shall be paid by the local taxing authorities
pursuant to said section.

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