Colorado § 30-11-104.2 Tax exemption

Colorado Statutes

§ 30-11-104.2 — Tax exemption

Colorado § 30-11-104.2

Title 30Government

Art.County Powers and Functions

This text of Colorado § 30-11-104.2 (Tax exemption) 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. § 30-11-104.2 (2026).

Text

(1)Property financed pursuant to the provisions of section 30-11-104.1 shall be exempt from taxation so long as it is used for governmental purposes.

(2)(a) A courthouse, jail, or other county building subject to financed purchase of an asset or certificate of participation agreements in force on May 29, 1981, shall be accorded the same tax-exempt status as a courthouse, jail, or other county building financed by such agreements entered into after such date.

(b)Equipment subject to financed purchase of an asset or certificate of participation agreements in force on May 25, 1983, shall be accorded the same tax-exempt status as equipment financed by such agreements entered into after such date.

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(1) Property financed pursuant to the
provisions of section 30-11-104.1 shall be exempt from taxation so long as it is used
for governmental purposes.

(2) (a) A courthouse, jail, or other county building subject to financed
purchase of an asset or certificate of participation agreements in force on May 29,
1981, shall be accorded the same tax-exempt status as a courthouse, jail, or other
county building financed by such agreements entered into after such date.

(b) Equipment subject to financed purchase of an asset or certificate of
participation agreements in force on May 25, 1983, shall be accorded the same tax-exempt status as equipment financed by such agreements entered into after such
date.

Legislative History

Source: L. 81: Entire section added, p. 1446, � 1, effective May 29. L. 83: (2) amended, p. 1233, � 2, effective May 25. L. 2021: (2) amended, (HB 21-1316), ch. 325, p. 2055, � 69, effective July 1.