The division of property taxation and the property tax administrator are type 1 entities, as defined in section 24-1-105, and exercise their powers and perform their duties and functions under the department of local affairs.
C.R.S. § 39-2-103
For the creation of the department of local affairs, see § 24-1-125 ; for the "Administrative Organization Act of 1968", see article 1 of title 24 .