Colorado Statutes

§ 23-64-104 — Exemptions

Colorado § 23-64-104
JurisdictionColorado
Title 23Postsecondary Education
Art.Private Occupational Schools

This text of Colorado § 23-64-104 (Exemptions) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Colo. Rev. Stat. § 23-64-104 (2026).

Text

(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.

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Bluebook (online)
Colorado § 23-64-104, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/23/23-64-104.