§ 53-1. Generally.

(a)

Examinations and reports required. An examination of the books and records and supporting documents pertaining to the assessment of real estate as maintained by the manager of finance in the exercise of the powers and the performance of the acts and duties required by the constitution, or general laws of the state, to be exercised or performed by the county assessor, shall be made at least once each year. Such examination shall be made in accordance with generally accepted auditing standards. A report shall be made to the mayor, to the city council, and to the manager of finance as to the reliability of real estate assessment roll and tax warrant as certified in accordance with the laws of the state, and the effectiveness of the internal control of real estate assessments within the city. Such report shall become a matter of public record within the office of the manager of finance.

(b)

By whom examinations and reports made. In addition to any audit made by the state of Colorado, the examinations and reports required by subsection (a) may be made by the expert accountant employed by the auditor, if so directed by the auditor.

(c)

Accessibility of records. The manager of finance shall make freely accessible to the expert accountant employed by the auditor such of the records in the manager's office as are necessary to permit the examinations and reports required by subsection (a) to be adequately conducted and made.

(Code 1950, §§ 169B.1—169B.3; Ord. No. 1026-02, § 1, 12-16-02; Ord. No. 775-07, § 88, 12-26-07; Ord. No. 1207-18, § 6, 11-26-18)