Section 39-2-113 - Administrator may intervene(1) The administrator is authorized to appear as a party in interest in any proceeding before a court or other tribunal in which: (a) An abatement or refund of property taxes is sought; or(b) A question bearing on a statewide assessment policy is raised.L. 70: R&RE, p. 373, § 1. C.R.S. 1963: § 137-3-13. L. 76: Entire section R&RE, p. 757, § 10, effective 1/1/1977. For abatement and refund of taxes, see §§ 39-1-113 and 39-10-114 .