Colorado Code § 39-3-208

Auditing of property tax exemption program
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The state auditor shall
periodically audit the property tax exemption program administered pursuant to this part 2 to
ensure that the program is operating in compliance with section 3.5 of article X of the state
constitution and this part 2. In connection with an audit, the state auditor may suggest means of
improving the administration of the program. Upon request, an assessor, a treasurer, the
administrator, or the state treasurer shall provide the state auditor with any exemption
applications, reports, or other documents relevant to the administration of the program.

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