Colorado Statutes
§ 38-30.5-109 — Taxation
Colorado § 38-30.5-109
This text of Colorado § 38-30.5-109 (Taxation) 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. § 38-30.5-109 (2026).
Text
Conservation easements in gross shall be subject to
assessment, taxation, or exemption from taxation in accordance with general laws
applicable to the assessment and taxation of interests in real property. Real
property subject to one or more conservation easements in gross shall be assessed,
however, with due regard to the restricted uses to which the property may be
devoted. The valuation for assessment of a conservation easement which is subject
to assessment and taxation, plus the valuation for assessment of lands subject to
such easement, shall equal the valuation for assessment which would have been
determined as to such lands if there were no conservation easement.
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Legislative History
Source: L. 76: Entire article added, p. 752, � 1, effective July 1.
Nearby Sections
15
§ 38-1-101.5
Necessity of taking land for pipelines§ 38-1-101.7
Limitations on the use of right-of-way§ 38-1-102
Petition - contents - parties§ 38-1-103
Summons - return - publication§ 38-1-104
Trial - amendments - rules§ 38-1-106
Jury§ 38-1-108
Order of possession§ 38-1-109
Intervention - cross petition§ 38-1-110
Appellate review§ 38-1-111
Possession pending appeal§ 38-1-112
Payment to clerk or owner§ 38-1-113
Verdict recorded§ 38-1-115
Contents of report or verdictCite This Page — Counsel Stack
Bluebook (online)
Colorado § 38-30.5-109, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/38/38-30.5-109.