CO SB172

Amends Colorado law to allow county boards of commissioners to authorize electronic notice delivery (fax or email) for property tax abatement and refund hearing notifications, with mailing as the default if no election is made.

Permits petitioners in county board of equalization appeals to elect receipt of hearing notices by fax or email instead of mail, maintaining mail as the default method.

Allows petitioners to elect electronic delivery (fax or email) of appeal decisions from the county board of equalization within five business days of the decision, with mail delivery as the default option.

Requires county boards of commissioners to adopt resolutions to implement any electronic notification options before they become available to parties.

Takes effect immediately upon Governor's approval, declared necessary for public peace, health, and safety.