Second Regular Session
Seventy-third General Assembly
STATE OF COLORADO
REVISED
This Version Includes All Amendments Adopted
on Second Reading in the Second House
LLS NO. 22-1059.01 Pierce Lively x2059
HOUSE BILL 22-1416
House Committees Senate Committees
State, Civic, Military, & Veterans Affairs Appropriations
Appropriations
A BILL FOR AN ACT
C
ONCERNING PROCEDURAL REQUIREMENTS FOR THE ADMINISTRATION101
OF PROPERTY TAX , AND, IN CONNECTION THEREWITH ,102
REQUIRING THE PROPERTY TAX ADMINISTRATOR TO MAINTAIN103
A LIST OF PERSONS INTERESTED IN RECEIVING NOTIFICATIONS104
ABOUT POSSIBLE AMENDMENTS TO PROPERTY TAX MANUALS ,105
REQUIRING PUBLIC HEARINGS WI TH NOTICE IN CONNECTION106
WITH AMENDMENTS TO PROPERTY TAX MANUALS , REQUIRING107
PETITIONS FOR CHANGES TO PROPERTY TAX MATERIALS TO BE108
IN WRITING, REQUIRING NOTIFICATION ABOUT THE109
OPPORTUNITY TO OBTAIN ADDITIONAL INFORMATION ABOUT110
THE VALUATION OF COMMERCIAL PROPERTY , REQUIRING111
NOTIFICATION ABOUT THE ABATEMENT PROCESS , ALLOWING112
FOR THE CORRECTION OF ERRORS IMPACTING VALUATION OF A113
SENATE
2nd Reading Unamended
May 6, 2022
HOUSE
3rd Reading Unamended
May 6, 2022
HOUSE
Amended 2nd Reading
May 5, 2022
HOUSE SPONSORSHIP
Esgar and Neville, Baisley, Bernett, Bird, Bockenfeld, Garnett, Hooton, Jodeh, Lindsay,
Lontine, McCluskie, Michaelson Jenet, Pelton, Pico, Rich, Ricks, Sandridge, Snyder, Soper,
Titone, Valdez D., Van Winkle, Weissman, Williams
SENATE SPONSORSHIP
Kolker and Rankin,
Shading denotes HOUSE amendment. Double underlining denotes SENATE amendment.
Capital letters or bold & italic numbers indicate new material to be added to existing statute.
Dashes through the words indicate deletions from existing statute. CLASS OR SUBCLASS OF PROPERTY , ESTABLISHING A PROCESS101
FOR ACCELERATED CONSIDERATION OF CERTAIN APPEALS, AND102
MAKING AN APPROPRIATION .103
Bill Summary
(Note: This summary applies to this bill as introduced and does
not reflect any amendments that may be subsequently adopted. If this bill
passes third reading in the house of introduction, a bill summary that
applies to the reengrossed version of this bill will be available at
http://leg.colorado.gov
.)
The property tax administrator is required by law to prepare and
publish manuals, appraisal procedures, instructions, and guidelines
(property tax materials) concerning the administration of property tax.
Beginning January 1, 2023, section 1 of the bill requires the administrator
to conduct a public hearing on a proposed change to the property tax
materials prior to submitting the proposed change to the advisory
committee to the property tax administrator. The administrator must
publish notice of the hearing and mail notice to those people who so
request. At the hearing, interested persons may submit information and
the administrator is required to consider any submissions. Any interested
person may also file a written petition to the administrator for the
issuance, amendment, or repeal of any property tax material.
At least 2 weeks prior to the advisory committee to the property
tax administrator reviewing a proposed change to the property tax
materials, section 2 requires the property tax administrator to publish
notice about the proposed change.
Under current law, an assessor may, with the permission of the
board of county commissioners, include an estimate of property taxes
owed in a notice of valuation. Section 3 requires an assessor to include
this estimate and allows the assessor to include a range of values.
Section 3 also requires any valuation sent to the owner of any real
property to alert the property owner to the process of requesting an
abatement if they do make a timely objection to their property's valuation.
Likewise, any notice of valuation sent to the owner of commercial
property must include contact information for the relevant county assessor
and a specific statement directing the owner to contact the county assessor
if needed for information on how the property was valued.
Currently, a taxpayer who wishes to protest the valuation of their
taxable real property must file a notice of their objection and protest with
the assessor by June 1. Sections 3 and 4 extend this deadline to June 8.
Section 4 requires an assessor who discovers any error that
impacts the valuation of a class or subclass of property to recommend to
1416-2- the county board of equalization an adjustment to the class or subclass of
property to correct the error.
Section 5 requires the state board of assessment appeals to
advance an appeal concerning the valuation of rent-producing commercial
real property on the board of assessment appeals' calendar when the
taxpayer provides certain relevant information and requests an
advancement on or before July 15 of the same calendar year. This section
also allows the board of assessment appeals to charge a fee to a taxpayer
whose appeal the board of assessment appeals advances.
Be it enacted by the General Assembly of the State of Colorado:1
SECTION 1. In Colorado Revised Statutes, 39-2-109, amend2
(1)(e) and (1)(k); and add (2) as follows:3
39-2-109. Duties, powers, and authority - definition. (1) It is4
the duty of the property tax administrator, and the administrator shall have5
and exercise authority:6
(e) To prepare and publish from time to time manuals, appraisal7
procedures, and instructions, after consultation with the advisory8
committee to the property tax administrator and the approval of the state9
board of equalization, concerning methods of appraising and valuing10
land, improvements, personal property, and mobile homes, and to require11
their utilization by assessors in valuing and assessing taxable property.12
Said manuals, appraisal procedures, and instructions shall be based upon13
the three approaches to appraisal and the procedures set forth in section14
39-1-103 (5)(a). Such manuals, appraisal procedures, and instructions15
shall be subject to legislative review, the same as rules, and regulations,
16
pursuant to section 24-4-103 (8)(d). C.R.S. BEGINNING JANUARY 1, 2023,17
THE ADMINISTRATOR SHALL COMPLY WITH SUBSECTION (2) OF THIS18
SECTION WHEN MODIFYING THE MANUALS , APPRAISAL PROCEDURES, AND19
INSTRUCTIONS.20
1416-3- (k) To prepare and publish guidelines, after consultation with the1
advisory committee to the property tax administrator and approval of the2
state board of equalization, concerning the audit and compliance review3
of oil and gas leasehold properties for property tax purposes, which shall4
be utilized by assessors, treasurers, and their agents. Such guidelines shall5
be subject to legislative review, the same as rules, and regulations,6
pursuant to section 24-4-103 (8)(d). C.R.S. BEGINNING JANUARY 1, 2023,7
THE ADMINISTRATOR SHALL COMPLY WITH SUBSECTION (2) OF THIS8
SECTION WHEN MODIFYING THE GUIDELINES .9
(2) (a) A
S USED IN THIS SUBSECTION (2), "PROPERTY TAX10
MATERIALS" MEANS THE MANUALS , APPRAISAL PROCEDURES ,11
INSTRUCTIONS, AND GUIDELINES THAT THE ADMINISTRATOR PREPARES12
AND PUBLISHES UNDER THE AUTHORITY CONFERRED BY SUBSECTIONS13
(1)(e)
AND (1)(k) OF THIS SECTION.14
(b) P
RIOR TO PROPOSING ANY CHANGES TO THE PROPERTY TAX15
MATERIALS, THE ADMINISTRATOR SHALL CONDUCT A PUBLIC HEARING16
DESCRIBED IN SUBSECTION (2)(d) OF THIS SECTION. NO LESS THAN TWO17
WEEKS PRIOR TO THE HEARING , THE ADMINISTRATOR SHALL PUBLISH18
NOTICE OF THE PROPOSED CHANGES TO THE PROPERTY TAX MATERIALS .19
T
HE ADMINISTRATOR MUST INCLUDE IN THE NOTICE :20
(I) T
HE DATE, TIME, AND PLACE OF THE HEARING; AND21
(II) E
ITHER THE TERMS OR SUBSTANCE OF THE PROPOSED CHANGE22
OR A DESCRIPTION OF THE SUBJECTS AND ISSUES INVOLVED .23
(c) T
HE ADMINISTRATOR SHALL MAINTAIN A LIST OF ALL PERSONS24
WHO REQUEST NOTIFICATION OF PROPOSED CHANGES TO THE PROPERTY25
TAX MATERIALS. ON OR BEFORE THE DATE OF THE PUBLICATION OF NOTICE26
REQUIRED BY SUBSECTION (2)(b) OF THIS SECTION, THE ADMINISTRATOR27
1416
-4- SHALL PROVIDE NOTICE VIA E-MAIL OF THE PROPOSED CHANGES TO ALL1
PERSONS ON THE LIST. THE ADMINISTRATOR SHALL NOT CHARGE A FEE FOR2
SENDING THIS E-MAIL NOTICE. UPON REQUEST OF A PERSON ON THE LIST,3
THE ADMINISTRATOR MAY MAIL THE NOTICE TO THE PERSON . ANY PERSON4
ON THE LIST WHO REQUESTS TO RECEIVE A COPY OF THE PROPOSED5
CHANGES BY MAIL MUST PAY A FEE TO THE ADMINISTRATOR THAT IS SET6
BASED UPON THE ADMINISTRATOR 'S ACTUAL COST OF COPYING AND7
MAILING THE PROPOSED CHANGES TO THE PERSON . ALL FEES COLLECTED8
BY THE ADMINISTRATOR ARE CONTINUOUSLY APPROPRIATED TO THE9
ADMINISTRATOR SOLELY FOR THE PURPOSE OF DEFRAYING THE COST OF10
THE NOTICE.11
(d) A
T THE PLACE AND TIME STATED IN THE NOTICE , THE12
ADMINISTRATOR SHALL HOLD A PUBLIC HEARING AT WHICH THE13
ADMINISTRATOR SHALL AFFORD INTERESTED PERSONS AN OPPORTUNITY14
TO SUBMIT WRITTEN DATA, VIEWS, OR ARGUMENTS AND TO PRESENT THE15
SAME ORALLY UNLESS THE ADMINISTRATOR DEEMS IT UNNECESSARY . THE16
ADMINISTRATOR SHALL CONSIDER ALL SUBMISSIONS WHEN FINALIZING A17
PROPOSED CHANGE TO THE PROPERTY TAX MATERIALS THAT THE18
ADMINISTRATOR SUBMITS TO THE ADVISORY COMMITTEE TO THE19
PROPERTY TAX ADMINISTRATOR FOR THE ADVISORY COMMITTEE 'S REVIEW20
IN ACCORDANCE WITH SECTION 39-2-131 (1).21
(e) T
HE ADMINISTRATOR SHALL ADOPT PROPOSED C HANGES TO THE22
PROPERTY TAX MATERIALS CONSISTENT WITH THE SUBJECT MATTER AS SET23
FORTH IN THE NOTICE REQUIRED BY SUBSECTION (2)(b) OF THIS SECTION24
PRIOR TO CONSIDERATION BY THE ADVISORY COMMITTEE TO THE25
PROPERTY TAX ADMINISTRATOR .26
(f) A
NY INTERESTED PERSON SHALL HAVE THE RIGHT TO PETITION27
1416
-5- THE ADMINISTRATOR IN WRITING FOR THE ISSUANCE , AMENDMENT, OR1
REPEAL OF ANY PROPERTY TAX MATERIALS . THE PETITION IS OPEN TO2
PUBLIC INSPECTION. THE ADMINISTRATOR IS NOT REQUIRED TO TAKE ANY3
ACTION BASED ON A PETITION, BUT WHEN THE ADMINISTRATOR PROPOSES4
A CHANGE TO THE PROPERTY TAX MATERIALS , THE ADMINISTRATOR SHALL5
CONSIDER ALL RELATED WRITTEN PETITIONS .6
SECTION 2. In Colorado Revised Statutes, 39-2-131, add (3) as7
follows:8
39-2-131. Function of the committee - notice of proposed9
changes - property tax materials - definition. (3) (a) A
T LEAST TWO10
WEEKS PRIOR TO THE ADVISORY COMMITTEE TO THE PROPERTY TAX11
ADMINISTRATOR REVIEWING A PROPOSED CHANGE TO THE PROPERTY TAX12
MATERIALS IN ACCORDANCE WITH SUBSECTION (1)(a) OF THIS SECTION,13
THE PROPERTY TAX ADMINISTRATOR SHALL PUBLISH NOTICE THAT14
INCLUDES:15
(I) T
HE DATE, TIME, AND PLACE OF THE HEARING; AND16
(II) T
HE PROPOSED CHANGES TO THE PROPERTY TAX MATERIALS .17
(b) A
S USED IN THIS SUBSECTION (3), "PROPERTY TAX MATERIALS"18
HAS THE SAME MEANING AS SET FORTH IN SECTION 39-2-109 (2)(a).19
SECTION 3. In Colorado Revised Statutes, 39-5-121, amend20
(1)(a)(I); and add (4) as follows:21
39-5-121. Notice of valuation - legislative declaration - repeal.22
(1) (a) (I) No later than May 1 in each year, the assessor shall mail to23
each person who owns land or improvements a notice setting forth the24
valuation of such land or improvements. For agricultural property, the25
notice must separately state the actual value of such land or improvements26
in the previous year, the actual value in the current year, and the amount27
1416
-6- of any adjustment in actual value. For all other property, the notice must1
state the total actual value of such land and improvements together in the2
previous year, the total actual value in the current year, and the amount3
of any adjustment in total actual value. The notice must not state the4
valuation for assessment of such land or improvements or combination of5
land and improvements. Based upon the classification of such taxable6
property, the notice must also set forth the appropriate ratio of valuation7
for assessment to be applied to said actual value prior to the calculation8
of property taxes for the current year and that any change or adjustment9
of the ratio of valuation for assessment must not constitute grounds for10
the protest or abatement of taxes. With the approval of the board of11
county commissioners, The assessor may SHALL include in the notice an12
estimate of the taxes,
OR
AN ESTIMATED RANGE OF THE TAXES , owed for13
the current property tax year. If such estimate is included, The notice must14
clearly state that the tax amount is merely an estimate based upon the best15
available information. The notice must state, in bold-faced type, that the16
taxpayer has the right to protest any adjustment in valuation but not the17
estimate of taxes if such an estimate is included in the notice, the18
classification of the property that determines the assessment percentage19
to be applied, and the dates and places at which the assessor will hear20
such protest. The notice must also set forth the following: That, to21
preserve the taxpayer's right to protest, the taxpayer shall notify the22
assessor either in writing or in person of the taxpayer's objection and23
protest; that such notice must be delivered, postmarked, or given in24
person no later than June 1 JUNE 8; and that, after such date, the25
taxpayer's right to object and protest the adjustment in valuation is lost.26
The notice must be mailed together with a form that, if completed by the27
1416
-7- taxpayer, allows the taxpayer to explain the basis for the taxpayer's1
valuation of the property. Such form may be completed by the taxpayer2
to initiate an appeal of the assessor's valuation. However, in accordance3
with section 39-5-122 (2), completion of this form does not constitute the4
exclusive means of appealing the assessor's valuation. For the years that5
intervene between changes in the level of value, if the difference between6
the actual value of such land or improvements in the previous year and7
the actual value of such land or improvements in the intervening year as8
set forth in such notice constitutes an increase in actual value of more9
than seventy-five percent, the assessor shall mail together with the notice10
an explanation of the reasons for such increase in actual value.11
(4) (a) A
NY NOTICE OF VALUATION REQUIRED BY SUBSECTIONS (1)12
AND (1.5) OF THIS SECTION SENT TO THE OWNER OF ANY REAL PROPERTY13
MUST INCLUDE THE FOLLOWING STATEMENT : "IF A PROPERTY OWNER DOES14
NOT TIMELY OBJECT TO THEIR PROPERTY 'S VALUATION BY JUNE 8 UNDER15
SECTION 39-5-122, C.R.S., THEY MAY FILE A REQUEST FOR AN ABATEMENT16
UNDER SECTION 39-10-114, C.R.S., BY CONTACTING THE COUNTY17
ASSESSOR.".18
(b) A
NY NOTICE OF VALUATION REQUIRED BY SUBSECTIONS (1)19
AND (1.5) OF THIS SECTION SENT TO THE OWNER OF COMMERCIAL20
PROPERTY MUST INCLUDE CONTACT INFORMATION FOR THE RELEVANT21
COUNTY ASSESSOR ALONG WITH THE FOLLOWING STATEMENT : "IF YOU22
WOULD LIKE INFORMATION ABOUT THE APPROACH USED TO VALUE YOUR23
PROPERTY, PLEASE CONTACT YOUR COUNTY ASSESSOR .".24
SECTION 4. In Colorado Revised Statutes, 39-5-122, amend25
(1)(a) and (2); and add (6) as follows:26
39-5-122. Taxpayer's remedies to correct errors. (1) (a) On or27
1416
-8- before May 1 of each year, the assessor shall give public notice in at least1
one issue of a newspaper published in the assessor's county that,2
beginning on the first working day after notices of adjusted valuation are3
mailed to taxpayers, the assessor will sit to hear all objections and protests4
concerning valuations of taxable real property determined by the assessor5
for the current year; that, for a taxpayer's objection and protest to be6
heard, notice must be given to the assessor; and that such notice must be7
postmarked, delivered, or given in person by June 1 JUNE 8. The notice8
must also state that objections and protests concerning valuations of9
taxable personal property determined by the assessor for the current year10
will be heard commencing June 15; that, for a taxpayer's objection and11
protest to be heard, notice must be given to the assessor; and that such12
notice must be postmarked or physically delivered by June 30. If there is13
no such newspaper, then such notice must be conspicuously posted in the14
offices of the assessor, the treasurer, and the county clerk and recorder15
and in at least two other public places in the county seat. The assessor16
shall send news releases containing such notice to radio stations,17
television stations, and newspapers of general circulation in the county.18
(2) If any person is of the opinion that his or her property has been19
valued too high, has been twice valued, or is exempt by law from taxation20
or that property has been erroneously assessed to such person, he or she21
may appear before the assessor and object, complete the form mailed with22
his or her notice of valuation pursuant to section 39-5-121 (1) or (1.5), or23
file a written letter of objection and protest by mail with the assessor's24
office before the last day specified in the notice, stating in general terms25
the reason for the objection and protest. Reasons for the objection and26
protest may include, but shall not be limited to, the installation and27
1416
-9- operation of surface equipment relating to oil and gas wells on1
agricultural land. Any change or adjustment of any ratio of valuation for2
assessment shall not constitute grounds for an objection. If the form3
initiating an appeal or the written letter of objection and protest is filed by4
mail, it shall be presumed that it was received as of the day it was5
postmarked. If the form initiating an appeal or the written letter of6
objection and protest is hand-delivered, the date it was received by the7
assessor shall be stamped on the form or letter. As stated in the public8
notice given by the assessor pursuant to subsection (1) of this section, the9
taxpayer's notification to the assessor of his or her objection and protest10
to the adjustment in valuation must be delivered, postmarked, or given in11
person by June 1 JUNE 8 in the case of real property. In the case of12
personal property, the notice must be postmarked or physically delivered13
by June 30. All such forms and letters received from protesters shall be14
presumed to be on time unless the assessor can present evidence to show15
otherwise. The county shall not prescribe the written form of objection16
and protest to be used. The protester shall have the opportunity on the17
days specified in the public notice to present his or her objection in18
writing or protest in person and be heard, whether or not there has been19
a change in valuation of such property from the previous year and20
whether or not any change is the result of a determination by the assessor21
for the current year or by the state board of equalization for the previous22
year. If the assessor finds any valuation to be erroneous or otherwise23
improper, the assessor shall correct the error. If the assessor declines to24
change any valuation that the assessor has determined, the assessor shall25
state his or her reasons in writing on the form described in section26
39-8-106, shall insert the information otherwise required by the form, and27
1416
-10- shall mail two copies of the completed form to the person presenting the1
objection and protest so denied on or before the last regular working day2
of the assessor in June in the case of real property and on or before July3
10 in the case of personal property; except that, if a county has made an4
election pursuant to section 39-5-122.7 (1), the assessor shall mail the5
copies on or before August 15 in the case of both real and personal6
property.7
(6) I
F, DURING THE APPEAL PROCESS DESCRIBED IN THIS SECTION ,8
THE ASSESSOR DISCOVERS ANY ERROR THAT IMPACTS THE VALUATION OF9
A CLASS OR SUBCLASS OF PROPERTY , THEN, PURSUANT TO SECTION10
39-8-102
(1), THE ASSESSOR SHALL RECOMMEND TO THE COUNTY BOARD11
OF EQUALIZATION AN ADJUSTMENT TO THE VALUATION OF THE CLASS OR12
SUBCLASS OF PROPERTY TO CORRECT THE ERROR .13
SECTION 5. In Colorado Revised Statutes, 39-2-125, add (2.5)14
as follows:15
39-2-125. Duties of the board - board of assessment appeals16
cash fund - creation - accelerated appeal cash fund. (2.5) (a) A
LONG17
WITH COMPLAINTS DESCRIBED IN SUBSECTION (2) OF THIS SECTION, A18
TAXPAYER'S APPEAL CONCERNING THE VALUATION OF RENT -PRODUCING19
COMMERCIAL REAL PROPERTY PURSUANT TO SECTION 39-8-108 (1) IS20
ADVANCED ON THE CALENDAR AND TAKES PRECEDENCE OVER OTHER21
MATTERS PENDING BEFORE THE BOARD , IF:22
(I) T
HE TAXPAYER FILES A WRITTEN LETTER OF OBJECTION AND23
PROTEST UNDER SECTION 39-5-122 (2) OR 39-5-122.7 (2) AND, ON OR24
BEFORE JULY 15 OF THE SAME CALENDAR YEAR, THE TAXPAYER PROVIDES25
TO THE ASSESSOR THE INFORMATION DESCRIBED IN SECTION 39-8-10726
(5)(a)(I);27
1416
-11- (II) THE TAXPAYER REQUESTS THE PRIORITIZATION UNDER THIS1
SUBSECTION (2.5) AT THE TIME THE APPEAL IS FILED WITH THE BOARD; AND2
(III) T
HE ASSESSOR, UPON ISSUING THE WRITTEN DETERMINATION3
REGARDING THE OBJECTION AND PROTEST REQUIRED BY SECTION 39-5-1224
(2)
OR 39-5-122.7 (2), VERIFIES THAT THE TAXPAYER HAS MET THE5
REQUIREMENTS OF SUBSECTIONS (2.5)(a)(I) AND (2.5)(a)(II) OF THIS6
SECTION.7
(b) T
HE BOARD OF ASSESSMENT A PPEALS MAY CHARGE A FEE TO8
A TAXPAYER WHOSE APPEAL IS ADVANCED PURSUANT TO THIS SUBSECTION9
(2.5).
THE FEE MUST BE:10
(I) B
ASED UPON THE BOARD OF ASSESSMENT APPEALS ' ACTUAL11
COSTS IN ADVANCING THE TAXPAYER 'S APPEAL; AND12
(II) D
EPOSITED IN THE ACCELERATED APPEAL CASH FUND , WHICH13
IS HEREBY CREATED IN THE STATE TREASURY . THE STATE TREASURER14
SHALL CREDIT ALL INTEREST AND INCOME DERIVED FROM THE DEPOSIT15
AND INVESTMENT OF MONEY IN THE FUND TO THE FUND . MONEY IN THE16
FUND IS CONTINUOUSLY APPROPRIATED TO THE BOARD OF ASSESSMENT17
APPEALS TO DEFRAY THE COSTS ASSOCIATED WITH ADVANCING A18
TAXPAYER'S APPEAL.19
SECTION 6. In Colorado Revised Statutes, 39-8-108, add20
(5)(a.5) as follows:21
39-8-108. Decision - review - opportunity to submit case to22
arbitration. (5) In any appeal authorized by this section or by section23
39-5-122, 39-5-122.7, or 39-10-114:24
(a.5) THE VALUATION MAY NOT BE ADJUSTED TO A VALUE OF MORE25
THAN FIVE PERCENT ABOVE THE VALUATION SET BY THE COUNTY BOARD26
OF EQUALIZATION PURSUANT TO SECTION 39-8-107, EXCEPT AS27
1416
-12- SPECIFICALLY PERMITTED PURSUANT TO SECTION 39-5-125.1
SECTION 7. Appropriation. (1) For the 2022-23 state fiscal2
year, $2,000 is appropriated to the department of local affairs for use by3
the board of assessment appeals. This appropriation is from the general4
fund. The board may use this appropriation to implement this act.5
SECTION 8. Act subject to petition - effective date. This act6
takes effect at 12:01 a.m. on the day following the expiration of the7
ninety-day period after final adjournment of the general assembly; except8
that, if a referendum petition is filed pursuant to section 1 (3) of article V9
of the state constitution against this act or an item, section, or part of this10
act within such period, then the act, item, section, or part will not take11
effect unless approved by the people at the general election to be held in12
November 2022 and, in such case, will take effect on the date of the13
official declaration of the vote thereon by the governor.14
1416
-13-