Colorado Code § 39-2-116

Approval of tax abatement or refund
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The administrator shall review each
application submitted by the board of county commissioners or the board of equalization of any
county for abatement or refund of taxes, and, if all of such application is found to be in proper
form and recommended in conformity with the law, the application shall be approved; otherwise,
it shall be disapproved, in which case the disapproval may be appealed to the board pursuant to
section 39-2-125 (1)(b). If only a portion of such application is found to be in proper form and
recommended in conformity with the law, the administrator shall approve such part and
disapprove the remainder of the application, in which case the disapproved portion may be
appealed to the board pursuant to section 39-2-125 (1)(b).

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