CO SB281

Accelerates deadline for resolving disputed conservation easement tax credit claims from July 1, 2014 to July 1, 2013 for tax matters representatives who request a hearing.

Accelerates deadline for issuing final determinations from July 1, 2016 to July 1, 2013 for tax matters representatives who do not waive hearings or request final determinations.

Prohibits the Department of Revenue, Attorney General's Office, and all other state departments from using any funds, resources, or personnel to continue litigation on disputed conservation easement tax credit claims made prior to July 1, 2008 after July 1, 2014.

Applies only to disputed claims with notices of deficiency, disallowance, or rejection of refund claim mailed by May 1, 2011 that had not received final determinations by May 19, 2011.

Includes a safety clause declaring the act necessary for immediate preservation of public peace, health, and safety.