Property tax law is formulated like any other state law. Some provisions are enacted by Constitutional Amendment, some by legislation. The Colorado Division of Property Taxation, under the direction of the Property Tax Administrator hired by the Colorado State Board of Equalization (SBOE) formulates policies to administer the property tax laws. The SBOE also has oversight of County Assessors to assure compliance with assessment guidelines. Colorado is one the few states that also utilizes an independently conducted statistical and procedural audit of the assessor’s office to assure compliance with assessment guidelines, state regulations, and state laws. The auditor’s final annual audit report for the Delta County Assessor’s office for each year since 2003 may be accessed at the Delta County website.