Code of Colorado Regulations
1506 - Board of Equalization
1506 - State Board of Equalization
8 CCR 1506-1 - GENERAL RULES OF PROCEDURE AND ABSTRACT OF ASSESSMENT HEARINGS
13 - Subpoenas

Universal Citation: 8 CO Code Regs 1506-1 ยง 13
Current through Register Vol. 47, No. 5, March 10, 2024

Upon request by any party to a proceeding before the Board and upon an affirmative vote by a majority of the members of the Board, the Chairperson of the Board, or in the absence of the Chairperson, the Vice-Chairperson, may issue subpoenas, including subpoenas for production of records.

Whenever a subpoena is issued by the Board, such subpoena shall: State the name of the issuing body, the authority under which the subpoena is issued, and the subject of the inquiry and command each person to whom it is issued to attend and give testimony at a time and place specified in such subpoena. A subpoena may also command the person to whom it is directed to produce such books, records, documents, or other tangible evidence as the Board may require.

Service of a subpoena may be made by a sheriff, a deputy sheriff, or any other person who is at least eighteen years of age and not interested in the proceeding. Service shall be made by delivering a copy of the subpoena to the person named not later than forty-eight hours before the time specified for appearance in such subpoena unless, for good cause shown, a majority of the Board authorizes service within such forty-eight-hour period. The amount of fees for attendance and mileage shall be the same as that allowed by law for witness in civil cases and shall be paid after the witness is discharged from further attendance.

If any person issued a subpoena pursuant to this rule believes such subpoena to be unreasonable or oppressive, relief therefrom shall be requested in writing from the issuing body, accompanied by a statement of the reasons for such belief.

Any witnesses subpoenaed to give testimony or produce evidence may have legal counsel present to advise them.

The Board has the authority to issue subpoenas upon its own initiative. Witness fees and mileage for subpoenas issued under this paragraph shall be paid from the State Board line item contained in the Division of Property Taxation's budget.

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