The annual property assessment study was initiated by the Gallagher Amendment to the Colorado Constitution in 1982 to ensure all assessors value property at the same level of value using standardized procedures and statistical measurements. The study is conducted by an independent auditing firm contracted by the Director of Research of the Office of Colorado Legislative Council, § 39-1-104 (16), C.R.S. The study and the resulting orders of reappraisal are the primary means of achieving statewide equalization.
In compliance with the accessibility requirements found in House Bill 21-1110, annual audit reports are available for viewing at the Office of the Delta County Assessor, 375 W. 6th Street Delta, Colorado 81416.