Colorado Statutes
§ 38-33.3-105 — Separate titles and taxation
Colorado § 38-33.3-105
This text of Colorado § 38-33.3-105 (Separate titles and 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. § 38-33.3-105 (2026).
Text
(1)In a cooperative, unless the
declaration provides that a unit owner's interest in a unit and its allocated interests
is personal property, that interest is real estate for all purposes.
(2)In a condominium or planned community with common elements, each
unit that has been created, together with its interest in the common elements,
constitutes for all purposes a separate parcel of real estate and must be separately
assessed and taxed. The valuation of the common elements shall be assessed
proportionately to each unit, in the case of a condominium in accordance with such
unit's allocated interests in the common elements, and in the case of a planned
community in accordance with such unit's allocated common expense liability, set
forth in the declaration, and the common element
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Legislative History
Source: L. 91: Entire article added, p. 1707, � 1, effective July 1, 1992. L. 93: (1)
and (2) amended, p. 643, � 2, effective April 30.
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 § 38-33.3-105, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/38/38-33.3-105.