Colorado Statutes

§ 23-64-104 — Exemptions

Colorado·Title 23 Postsecondary Education·Art. Private Occupational Schools
(1)The following educational institutions and educational services are exempt from this article 64:
(a)A public school or public educational institution funded wholly or in part by a local school district or school districts or by direct appropriation from the state to a school, public educational institution, or board;
(b)A nonprofit school owned, controlled, operated, and maintained by a bona fide parochial or denominational institution exempt from general property taxation under the laws of this state;
(c)A school offering education solely avocational, supplementary, or ancillary in nature;
(d)A college or university that:
(I)Confers four-year baccalaureate or higher degrees; and
(II)Offers programs or courses in this state, the majority of which are not occupational

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Legislative History

Source: L. 2017: Entire article added with relocations, (HB 17-1239), ch. 261, p. 1180, � 1, effective August 9. L. 2019: IP(1) and (1)(p) amended and (1)(q) added, (SB 19-160), ch. 416, p. 3662, � 3, effective August 2; (1)(l) amended, (HB 19-1172), ch. 136, p. 1685, � 123, effective October 1. L. 2020: (1)(l) amended, (HB 20-1183), ch. 157, p. 701, � 54, effective July 1. L. 2021: (2) added, (HB 21-1306), ch. 310, p. 1898, � 6, effective September 7. L. 2024: (1)(p) and (1)(q) amended and (1)(r) added, (SB 24-198), ch. 452, p. 3141, � 5, effective June 6.

Nearby Sections

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