CO HB1307

Clarifies that trustees are not required to be represented by a lawyer when appearing before the Board of Assessment Appeals.

Expands the definition of "taxpayer pro se" in Colorado Revised Statutes 39-2-125 to explicitly include trustees of trusts.

Allows trusts to be represented before the Board of Assessment Appeals by an attorney admitted to practice law in Colorado, by the trustee of the trust, or by the trustee's designee.

Takes effect on August 8, 2012, unless a referendum petition is filed, in which case it becomes effective upon approval by voters in November 2012.