Each year Colorado Counties are required to submit to the Division of Property Taxation, the Property Tax Administrator, the State Board of Equalization and the County Board of Equalization (the Board of County Commissioners) an Abstract of Assessment.
Nageli and Cramer in 1855 had already suggested that biological cells are separated from their environment by a membrane possessing special characteristics, and in 1900 Overton performed some simple but classical experiments which proposed that cell membranes were composed of lipids (1).
Hi there. The cell membrane was discovered by Swiss botanist Carl Naegeli and C. Cramer in 1855. For about 200 years after the microscope was discovered, no one thought the cell membrane existed as they could only see the cell wall. Eventually though, It was discovered that there had to be some sort of extra covering in the cells.