As used in articles 1 to 13 of this title 39, unless the
context otherwise requires:
(1) Administrator means the property tax administrator.
(1.1) (a) Agricultural and livestock products means plant or animal products
in a raw or unprocessed state that are derived from the science and art of
agriculture, regardless of the use of the product after its sale and regardless of the
entity that purchases the product. Agriculture, for the purposes of this subsection
(1.1), means farming, ranching, animal husbandry, and horticulture.
(b) On and after January 1, 2023, for the purposes of this subsection (1.1),
agricultural and livestock products includes crops grown within a controlled
environment agricultural facility in a raw or unprocessed state for human or
livestock consumption. For the purposes of this subsection (1.1)(b), agricultural and
livestock products does not include marijuana, as defined in section 18-18-102
(18)(a), or any other nonfood crop agricultural products.
(1.3) Agricultural equipment that is used on the farm or ranch or in a CEA
facility in the production of agricultural products:
(a) Means any personal property used on a farm or ranch, as defined in
subsections (3.5) and (13.5) of this section, for planting, growing, and harvesting
agricultural products or for raising or breeding livestock for the primary purpose of
obtaining a monetary profit; and
(b) Includes:
(I) Any mechanical system used on the farm or ranch for the conveyance and
storage of animal products in a raw or unprocessed state, regardless of whether or
not such mechanical system is affixed to real property;
(II) Silviculture personal property that is designed, adapted, and used for the
planting, growing, maintenance, or harvesting of trees in a raw or unprocessed
state;
(III) Any personal property within a facility, whether attached to a building or
not, that is capable of being removed from the facility, and is used in direct
connection with the operation of a controlled environment agricultural facility,
which facility is used solely for planting, growing, or harvesting crops in a raw or
unprocessed state; and
(IV) Any personal property within a greenhouse, whether attached to the
greenhouse or not, that is capable of being removed from the greenhouse and is
used in direct connection with the operation of a greenhouse, which greenhouse is
used solely for planting or growing crops in a raw or unprocessed state, and the
sole purpose of growing crops in the greenhouse is to obtain a monetary profit from
the wholesale of plant-based food for human or livestock consumption.
(1.6) (a) Agricultural land, whether used by the owner of the land or a
lessee, means one of the following:
(I) (A) A parcel of land, whether located in an incorporated or unincorporated
area and regardless of the uses for which such land is zoned, that was used the
previous two years and presently is used as a farm or ranch, as defined in
subsections (3.5) and (13.5) of this section, or that is in the process of being
restored through conservation practices. Such land must have been classified or
eligible for classification as agricultural land, consistent with this subsection (1.6),
during the ten years preceding the year of assessment. Such land must continue to
have actual agricultural use. Agricultural land under this subparagraph (I) shall
not include two acres or less of land on which a residential improvement is located
unless the improvement is integral to an agricultural operation conducted on such
land. Agricultural land also includes the land underlying other improvements if
such improvements are an integral part of the farm or ranch and if such other
improvements and the land area dedicated to such other improvements are
typically used as an ancillary part of the operation. The use of a portion of such land
for hunting, fishing, or other wildlife purposes, for monetary profit or otherwise,
shall not affect the classification of agricultural land. For purposes of this
subparagraph (I), a parcel of land shall be in the process of being restored through
conservation practices if: The land has been placed in a conservation reserve
program established by the natural resources conservation service pursuant to 7
U.S.C. secs. 1 to 5506; or a conservation plan approved by the appropriate
conservation district has been implemented for the land for up to a period of ten
crop years as if the land has been placed in such a conservation reserve program.
(B) A residential improvement shall be deemed to be integral to an
agricultural operation for purposes of sub-subparagraph (A) of this subparagraph
(I) if an individual occupying the residential improvement either regularly conducts,
supervises, or administers material aspects of the agricultural operation or is the
spouse or a parent, grandparent, sibling, or child of the individual.
(II) A parcel of land that consists of at least forty acres, that is forest land,
that is used to produce tangible wood products that originate from the productivity
of such land for the primary purpose of obtaining a monetary profit, that is subject
to a forest management plan, and that is not a farm or ranch, as defined in
subsections (3.5) and (13.5) of this section. Agricultural land under this
subparagraph (II) includes land underlying any residential improvement located on
such agricultural land.
(III) A parcel of land that consists of at least eighty acres, or of less than
eighty acres if such parcel does not contain any residential improvements, and that
is subject to a perpetual conservation easement, if such land was classified by the
assessor as agricultural land under subparagraph (I) or (II) of this paragraph (a) at
the time such easement was granted, if the grant of the easement was to a
qualified organization, if the easement was granted exclusively for conservation
purposes, and if all current and contemplated future uses of the land are described
in the conservation easement. Agricultural land under this subparagraph (III) does
not include any portion of such land that is actually used for nonagricultural
commercial or nonagricultural residential purposes.
(IV) A parcel of land, whether located in an incorporated or unincorporated
area and regardless of the uses for which such land is zoned, used as a farm or
ranch, as defined in subsections (3.5) and (13.5) of this section, if the owner of the
land has a decreed right to appropriated water granted in accordance with article
92 of title 37, C.R.S., or a final permit to appropriated groundwater granted in
accordance with article 90 of title 37, C.R.S., for purposes other than residential
purposes, and water appropriated under such right or permit shall be and is used
for the production of agricultural or livestock products on such land;
(V) A parcel of land, whether located in an incorporated or unincorporated
area and regardless of the uses for which such land is zoned, that has been
reclassified from agricultural land to a classification other than agricultural land
and that met the definition of agricultural land as set forth in subparagraphs (I) to
(IV) of this paragraph (a) during the three years before the year of assessment. For
purposes of this subparagraph (V), the parcel of land need not have been classified
or eligible for classification as agricultural land during the ten years preceding the
year of assessment as required by subparagraph (I) of this paragraph (a).
(b) (I) Except as provided in subparagraph (II) of this paragraph (b), all other
agricultural property that does not meet the definition set forth in paragraph (a) of
this subsection (1.6) shall be classified as all other property and shall be valued
using appropriate consideration of the three approaches to appraisal based on its
actual use on the assessment date.
(II) On and after January 1, 2015, all other agricultural property includes
greenhouse and nursery production areas used to grow food products, agricultural
products, or horticultural stock for wholesale purposes only that originate above
the ground.
(c) An assessor must determine, based on sufficient evidence, that a parcel
of land does not qualify as agricultural land, as defined in subparagraph (IV) of
paragraph (a) of this subsection (1.6), before land may be changed from agricultural
land to any other classification.
(d) Notwithstanding any other provision of law to the contrary, property that
is used solely for the cultivation of medical marijuana shall not be classified as
agricultural land.
(2) Assessor means the elected assessor of a county, or his or her
appointed successor, and, in the case of the city and county of Denver, such
equivalent officer as may be provided by its charter, and, in the case of the city and
county of Broomfield, such equivalent officer as may be provided by its charter or
code.
(2.5) Bed and breakfast means an overnight lodging establishment,
whether owned by a natural person or any legal entity, that is a residential dwelling
unit or an appurtenance thereto, in which the innkeeper resides, or that is a building
designed but not necessarily occupied as a single family residence that is next to,
or directly across the street from, the innkeeper's residence, and in either
circumstance, in which:
(a) Lodging accommodations are provided for a fee;
(b) At least one meal per day is provided at no charge other than the fee for
the lodging accommodations; and
(c) There are not more than thirteen sleeping rooms available for transient
guests.
(3) Board means the board of assessment appeals.
(3.1) Commercial lodging area means a guest room or a private or shared
bathroom within a bed and breakfast that is offered for the exclusive use of paying
guests on a nightly or weekly basis. Classification of a guest room or a bathroom as
a commercial lodging area shall be based on whether at any time during a year
such rooms are offered by an innkeeper as nightly or weekly lodging to guests for a
fee. Classification shall not be based on the number of days that such rooms are
actually occupied by paying guests.
(3.2) Conservation purpose means any of the following purposes as set
forth in section 170 (h) of the federal Internal Revenue Code of 1986, as amended:
(a) The preservation of land areas for outdoor recreation, the education of
the public, or the protection of a relatively natural habitat for fish, wildlife, plants,
or similar ecosystems; or
(b) The preservation of open space, including farmland and forest land,
where such preservation is for the scenic enjoyment of the public or is pursuant to a
clearly delineated federal, state, or local government conservation policy and
where such preservation will yield a significant public benefit.
(3.3) Controlled environment agricultural facility or CEA facility means a
nonresidential structure and related equipment and appurtenances that combines
engineering, horticultural science, and computerized management techniques to
optimize hydroponics, plant quality, and food production efficiency from the land's
water for human or livestock consumption. The sole purpose of growing crops in a
CEA facility is to obtain a monetary profit from the wholesale of plant-based food
for human or livestock consumption.
(3.5) Farm means a parcel of land which is used to produce agricultural
products that originate from the land's productivity for the primary purpose of
obtaining a monetary profit.
(3.7) Fee simple estate means the largest possible estate allowed by law,
an estate that has potentially infinite duration.
(4) Fixtures means those articles which, although once movable chattels,
have become an accessory to and a part of real property by having been physically
incorporated therein or annexed or affixed thereto. Fixtures includes systems for
the heating, air conditioning, ventilation, sanitation, lighting, and plumbing of such
building. Fixtures does not include machinery, equipment, or other articles related
to a commercial or industrial operation which are affixed to the real property for
proper utilization of such articles. In addition, for property tax purposes only,
fixtures does not include security devices and systems affixed to any residential
improvements, including but not limited to security doors, security bars, and alarm
systems.
(4.3) Forest land means land of which at least ten percent is stocked by
forest trees of any size and includes land that formerly had such tree cover and that
will be naturally or artificially regenerated. Forest land includes roadside,
streamside, and shelterbelt strips of timber which have a crown width of at least
one hundred twenty feet. Forest land includes unimproved roads and trails,
streams, and clearings which are less than one hundred twenty feet wide.
(4.4) Forest management plan means an agreement which includes a plan
to aid the owner of forest land in increasing the health, vigor, and beauty of such
forest land through use of forest management practices and which has been either
executed between the owner of forest land and the Colorado state forest service or
executed between the owner of forest land and a professional forester and has
been reviewed and has received a favorable recommendation from the Colorado
state forest service. The Colorado forest service shall annually inspect each parcel
of land subject to a forest management plan to determine if the terms and
conditions of such plan are being complied with and shall report by March 1 of each
year to the assessor in each affected county the legal descriptions of the properties
and the names of their owners that are eligible for the agricultural classification.
The report shall also contain the legal descriptions of those properties and the
names of their owners that no longer qualify for the agricultural classification
because of noncompliance with their forest management plans. No property shall
be entitled to the agricultural classification unless the legal description and the
name of the owner appear on the report submitted by the Colorado state forest
service. The Colorado state forest service shall charge a fee for the inspection of
each parcel of land in such amount for the reasonable costs incurred by the
Colorado state forest service in conducting such inspections. Such fee shall be paid
by the owner of such land prior to such inspection. Any fees collected pursuant to
this subsection (4.4) shall be subject to annual appropriation by the general
assembly.
(4.5) Forest management practices means practices accepted by
professional foresters which control forest establishment, composition, density,
and growth for the purpose of producing forest products and associated amenities
following sound business methods and technical forestry principles.
(4.6) Forest trees means woody plants which have a well-developed stem
or stems, which are usually more than twelve feet in height at maturity, and which
have a generally well-defined crown.
(5) Repealed.
(5.5) (a) Hotels and motels means improvements and the land associated
with such improvements that are used by a business establishment primarily to
provide lodging, camping, or personal care or health facilities to the general public
and that are predominantly used on an overnight or weekly basis; except that
hotels and motels does not include:
(I) A residential unit, except for a residential unit that is a hotel unit;
(II) A residential unit that would otherwise be classified as a hotel unit if the
residential unit is held as inventory by a developer primarily for sale to customers in
the ordinary course of the developer's trade or business, is marketed for sale by the
developer, and either has been held by the developer for less than two years since
the certificate of occupancy for the residential unit has been issued or is not
depreciated under the internal revenue code, as defined in section 39-22-103 (5.3),
while owned by the developer; or
(III) A residential unit that would otherwise be classified as a hotel unit if the
residential unit has been acquired by a lender or an owners' association through
foreclosure, a deed in lieu of foreclosure, or a similar transaction, is marketed for
sale by the lender or owners' association and is not depreciated under the internal
revenue code, as defined in section 39-22-103 (5.3), while owned by the lender or
owners' association.
(IV) Repealed.
(b) If any time share estate, time share use period, undivided interest, or
other partial ownership interest in any hotel unit is owned by any non-hotel unit
owner, then, unless a declaration or other express agreement binding on the non-hotel unit owners and the hotel unit owners provides otherwise:
(I) The hotel unit owners shall pay the taxes on the hotel unit not required to
be paid by the non-hotel unit owners pursuant to subparagraph (II) of this
paragraph (b).
(II) Each non-hotel unit owner shall pay that portion of the taxes on the hotel
unit equal to the non-hotel unit owner's ownership or usage percentage of the hotel
unit multiplied by the property tax that would have been levied on the hotel unit if
the actual value and valuation for assessment of the hotel unit had been
determined as if the hotel unit was residential real property.
(III) For purposes of determining the amount due from any hotel unit owner
or non-hotel unit owner pursuant to subparagraph (II) of this paragraph (b), the
assessor shall, upon the request of any hotel unit owner or non-hotel unit owner,
calculate the property tax that would have been levied on the hotel unit if the
actual value and valuation for assessment of the hotel unit had been determined as
if the hotel unit were residential real property. A hotel unit owner or non-hotel unit
owner may petition the county board of equalization for review of the assessor's
calculation pursuant to the procedures set forth in section 39-10-114. Any appeal
from the decision of the county board shall be governed by section 39-10-114.5.
(c) As used in this subsection (5.5):
(I) Condominium unit means a unit, as defined in section 38-33.3-103 (30),
C.R.S., and also includes a time share unit.
(II) Hotel unit owners means any person or member of a group of related
persons whose ownership and use of a residential unit cause the residential unit to
be classified as a hotel unit.
(III) Hotel units means more than four residential unit ownership
equivalents in a project that are owned, in whole or in part, directly, or indirectly
through one or more intermediate entities, by one person or by a group of related
persons if the person or group of related persons uses the residential units or parts
thereof in connection with a business establishment primarily to provide lodging,
camping, or personal care or health facilities to the general public predominantly
on an overnight or weekly basis. Hotel unit means any residential unit included in
hotel units. For purposes of this subparagraph (III):
(A) Control means the power to direct the business or affairs of an entity
through direct or indirect ownership of stock, partnership interests, membership
interests, or other forms of beneficial interests.
(B) Related persons means individuals who are members of the same
family, including only spouses and minor children, or persons who control, are
controlled by, or are under common control with each other. Persons are not related
persons solely because they engage a common agent to manage or rent their
residential units, they are members of an owners' association or similar group, they
enter into a tenancy in common or a similar agreement with respect to undivided
interests in a residential unit, or any combination of the foregoing.
(IV) Project means one or more improvements that contain residential units
if the boundaries of the residential units are described in or determined by the same
declaration, as defined in section 38-33.3-103 (13), C.R.S.
(V) Residential unit means a condominium unit, a single family residence,
or a townhome.
(VI) Non-hotel unit owner means any owner of a time share estate, time
share use period, undivided interest, or other partial ownership interest in any hotel
unit who is not a hotel unit owner with respect to the hotel unit.
(VII) Residential unit ownership equivalent means:
(A) In the case of time share units, time share interests or time share use
periods in one or more time share units that in the aggregate entitle the owner of
such time share interests or time share use periods to three hundred sixty-five days
of use in any calendar year or three hundred sixty-six days of use in any calendar
year that is a leap year; and
(B) In the case of residential units other than time share units, undivided
interests or other ownership interests in one or more such residential units that
total one hundred percent. For purposes of this sub-subparagraph (B), any
undivided interest or other ownership interest not stated in terms of a percentage
of total ownership shall be converted to a percentage of total ownership based on
the rights accorded to the holder of the undivided interest or other ownership
interest.
(VIII) Time share unit means a condominium unit that is divided into time
share estates as defined in section 38-33-110 (5) or that is subject to a time share
use as defined in section 12-10-501 (4).
(5.6) Hotels and motels as defined in subsection (5.5) of this section shall
not include bed and breakfasts.
(6) Household furnishings means that personal property, other than
fixtures, in residential structures and buildings which is not used for the production
of income at any time.
(6.2) Hydroponics means a system in which water soluble primary or
secondary plant nutrients or micronutrients, or a combination of such nutrients, are
placed in intimate contact with a plant's root system that is being grown in water or
an inert supportive medium that supplies physical support for the roots.
(6.3) Improvements means all structures, buildings, fixtures, fences, and
water rights erected upon or affixed to land, whether or not title to such land has
been acquired.
(6.8) Independently owned residential solar electric generation facility
means personal property that:
(a) Is located on residential real property;
(b) Is owned by a person other than the owner of the residential real
property;
(c) Is installed on the customer's side of the meter;
(d) Is used to produce electricity from solar energy primarily for use in the
residential improvements located on the residential real property; and
(e) Has a production capacity of no more than one hundred kilowatts.
(7) (Deleted by amendment, L. 2010, (HB 10-1267), ch. 425, p. 2198, � 1,
effective August 11, 2010.)
(7.1) Innkeeper means the owner, operator, or manager of a bed and
breakfast.
(7.2) Inventories of merchandise and materials and supplies which are held
for consumption by a business or are held primarily for sale means those classes
of personal property which are held primarily for sale by a business, farm, or ranch,
including components of personal property to be held for sale, or which are held for
consumption by a business, farm, or ranch, or which are rented for thirty days or
less. For the purposes of this subsection (7.2), personal property rented for thirty
days or less means personal property rented for thirty days or less which can be
returned at the option of the person renting the property, in a transaction on which
the sales or use tax is actually collected before being finally sold, whether or not
such personal property is subject to depreciation. It is the purpose of the general
assembly to exempt personal property rented for thirty days or less from
property tax because of the similarity of such property to inventories of
merchandise held by retail stores. Further, the general assembly intends this
exemption to encompass a transaction under a rental agreement in which the
customer pays rent in order to use an item for a brief period of time; it is not
intended to encompass an equipment lease contract covering a specific period of
time and which includes financial penalties for early cancellation. Except for
personal property rented for thirty days or less, the term inventories of
merchandise and materials and supplies which are held for consumption by a
business or are held primarily for sale does not include personal property which is
held for rent or lease or is subject to an allowance for depreciation. For property tax
years commencing on or after January 1, 1984, the term does include inventory
which is owned by and which is in the possession of the manufacturer of such
inventory unless:
(a) Such inventory is in the possession of the manufacturer after having
previously been leased by the manufacturer to a customer; and
(b) Such manufacturer has not designated such inventory for scrapping,
substantial reconditioning, renovating, or remanufacturing in accordance with its
customary practices. For the purposes of this paragraph (b), normal maintenance
shall not constitute substantial reconditioning, renovating, or remanufacturing.
(7.5) Repealed.
(7.7) Livestock includes all animals.
(7.8) Manufactured home means any preconstructed building unit or
combination of preconstructed building units that:
(a) Includes electrical, mechanical, or plumbing services that are fabricated,
formed, or assembled at a location other than the residential site of the completed
home;
(b) Is designed and used for residential occupancy in either temporary or
permanent locations;
(c) Is constructed in compliance with the National Manufactured Housing
Construction and Safety Standards Act of 1974, 42 U.S.C. sec. 5401 et seq., as
amended;
(d) Does not have motive power;
(e) Is not licensed as a vehicle; and
(f) Is eligible for a certificate of title pursuant to part 1 of article 29 of title
38, C.R.S.
(7.9) Minerals in place means, without exception, metallic and nonmetallic
mineral substances of every kind while in the ground.
(8) Mobile home means a manufactured home built prior to the adoption of
the National Manufactured Housing Construction and Safety Standards Act of
1974, 42 U.S.C. sec. 5401 et seq., as amended.
(8.3) Modular home means any preconstructed factory-built building that:
(a) Is ineligible for a certificate of title pursuant to part 1 of article 29 of title
38, C.R.S.;
(b) Is not constructed in compliance with the National Manufactured
Housing Construction and Safety Standards Act of 1974, 42 U.S.C. sec. 5401 et
seq., as amended; and
(c) Is constructed in compliance with building codes adopted by the division
of housing in the department of local affairs.
(8.4) Natural cause means fire, explosion, flood, tornado, action of the
elements, act of war or terror, or similar cause beyond the control of and not caused
by the party holding title to the property destroyed.
(8.5) Not for private gain or corporate profit means the ownership and use
of property whereby no person with any connection to the owner thereof shall
receive any pecuniary benefit except for reasonable compensation for services
rendered and any excess income over expenses derived from the operation or use
of the property and all proceeds from the sale of the property of the owner shall be
devoted to the furthering of any exempt purpose.
(8.6) (a) Nursing home means a nursing care facility, regardless of a
resident's length of stay, that is licensed by the department of public health and
environment under section 25-1.5-103 (1) and that meets the definition of a nursing
care facility as set forth in the department of public health and environment
regulations, including a nursing care facility that provides convalescent care or
rehabilitation services such as physical and occupational therapy.
(b) As used in this subsection (8.6), nursing care facility means a licensed
health care entity that is planned, organized, operated, and maintained to provide
supportive, restorative, and preventative services to persons who, due to physical or
mental disability, require continuous or regular inpatient nursing care.
(8.7) Perpetual conservation easement means a conservation easement in
gross, as described in article 30.5 of title 38, C.R.S., that qualifies as a perpetual
conservation restriction pursuant to section 170 (h) of the federal Internal Revenue
Code of 1986, as amended, and any regulations issued thereunder.
(9) Person means natural persons, corporations, partnerships, limited
liability companies, associations, and other legal entities which are or may become
taxpayers by reason of the ownership of taxable real or personal property.
(10) Personal effects means such personal property as is or may be worn or
carried on or about the person, and such personal property as is usually associated
with the person or customarily used in personal hobby, sporting, or recreational
activities and which is not used for the production of income at any time.
(11) Personal property means everything that is the subject of ownership
and that is not included within the term real property. Personal property
includes machinery, equipment, and other articles related to a commercial or
industrial operation that are either affixed or not affixed to the real property for
proper utilization of such articles. Except as otherwise specified in articles 1 to 13 of
this title, any pipeline, telecommunications line, utility line, cable television line, or
other similar business asset or article installed through an easement, right-of-way,
or leasehold for the purpose of commercial or industrial operation and not for the
enhancement of real property shall be deemed to be personal property, including,
without limitation, oil and gas distribution and transmission pipelines, gathering
system pipelines, flow lines, process lines, and related water pipeline collection,
transportation, and distribution systems. Structures and other buildings installed on
an easement, right-of-way, or leasehold that are not specifically referenced in this
subsection (11) shall be deemed to be improvements pursuant to subsection (6.3) of
this section.
(12) Political subdivision means any entity of government authorized by law
to impose ad valorem taxes on taxable property located within its territorial limits.
(12.1) Repealed.
(12.3) and (12.4) Repealed.
(12.5) Professional forester means any person who has received a
bachelor's or higher degree from an accredited school of forestry.
(13) Property means both real and personal property.
(13.2) Qualified organization means a qualified organization as defined in
section 170 (h)(3) of the federal Internal Revenue Code of 1986, as amended.
(13.5) Ranch means a parcel of land which is used for grazing livestock for
the primary purpose of obtaining a monetary profit. For the purposes of this
subsection (13.5), livestock means domestic animals which are used for food for
human or animal consumption, breeding, draft, or profit.
(14) Real property means:
(a) All lands or interests in lands to which title or the right of title has been
acquired from the government of the United States or from sovereign authority
ratified by treaties entered into by the United States, or from the state;
(b) All mines, quarries, and minerals in and under the land, and all rights and
privileges thereunto appertaining; and
(c) Improvements.
(14.3) Residential improvements means a building, or that portion of a
building, designed for use predominantly as a place of residency by a person, a
family, or families. The term includes buildings, structures, fixtures, fences,
amenities, and water rights that are an integral part of the residential use. The term
also includes a manufactured home, a mobile home, a modular home, a tiny home,
and a nursing home as defined in subsection (8.6) of this section, regardless of a
resident's length of stay.
(14.4) (a) (I) Residential land means a parcel of land upon which residential
improvements are located. The term also includes:
(A) Land upon which residential improvements were destroyed by natural
cause after the date of the last assessment as established in section 39-1-104
(10.2);
(B) Two acres or less of land on which a residential improvement is located
where the improvement is not integral to an agricultural operation conducted on
such land; and
(C) A parcel of land without a residential improvement located thereon, if the
parcel is contiguous to a parcel of residential land that has identical ownership
based on the record title and contains a related improvement that is essential to the
use of the residential improvement located on the identically owned contiguous
residential land.
(II) Residential land does not include any portion of the land that is used for
any purpose that would cause the land to be otherwise classified, except as
provided for in section 39-1-103 (10.5).
(III) As used in this subsection (14.4):
(A) Contiguous means that the parcels physically touch; except that
contiguity is not interrupted by an intervening local street, alley, or common
element in a common-interest community.
(B) Related improvement means a driveway, parking space, or
improvement other than a building, or that portion of a building designed for use
predominantly as a place of residency by a person, a family, or families.
(b) (I) Notwithstanding section 39-1-103 (5)(c) and except as provided in
subparagraph (II) of this paragraph (b), when residential improvements are
destroyed, demolished, or relocated as a result of a natural cause on or after
January 1, 2010, that, were it not for their destruction, demolition, or relocation due
to such natural cause, would have qualified the land upon which the improvements
were located as residential land for the following property tax year, the residential
land classification shall remain in place for the year of destruction, demolition, or
relocation and the two subsequent property tax years. The residential land
classification may remain in place for additional subsequent property tax years, not
to exceed a total of five subsequent property tax years, if the assessor determines
there is evidence the owner intends to rebuild or locate a residential improvement
on the land. For purposes of this determination, the assessor may consider, but
shall not be limited to considering, a building permit or other land development
permit for the land, construction plans for such residential improvement, efforts by
the owner to obtain financing for a residential improvement, or ongoing efforts to
settle an insurance claim related to the destruction, demolition, or relocation of the
residential improvement due to a natural cause.
(II) The residential land classification of the land described in subparagraph
(I) of this paragraph (b) shall change according to current use if:
(A) A new residential improvement or part of a new residential improvement
is not constructed or placed on the land in accordance with applicable land use
regulations prior to the January 1 after the period described in subparagraph (I) of
this paragraph (b), unless the property owner provides documentary evidence to the
assessor that during such period a good-faith effort was made to construct or place
a new or part of a new residential improvement on the land but that additional time
is necessary;
(B) The assessor determines that the classification at the time of
destruction, demolition, or relocation as a result of a natural cause was erroneous;
or
(C) A change of use has occurred. For purposes of this sub-subparagraph (C),
a change of use shall not include the temporary loss of the residential use due to
the destruction, demolition, or relocation as a result of a natural cause of the
residential improvement.
(c) (I) Notwithstanding section 39-1-103 (5)(c) and except as provided in
subsection (14.4)(c)(II) of this section, when residential improvements are destroyed,
demolished, or relocated on or after January 1, 2018, that, were it not for their
destruction, demolition, or relocation, would have qualified the land upon which the
improvements were located as residential land for the following property tax year,
the residential land classification shall remain in place for the year of destruction,
demolition, or relocation and one subsequent property tax year if the assessor
determines there is evidence that the owner intends to rebuild or locate a
residential improvement on the land. For purposes of this determination, the
assessor may consider, but is not limited to considering, a building permit or other
land development permit for the land, construction plans for such residential
improvement, or efforts by the owner to obtain financing for a residential
improvement.
(II) The residential land classification of the land described in subsection
(14.4)(c)(I) of this section shall change according to current use if:
(A) A new residential improvement or part of a new residential improvement
is not constructed or placed on the land in accordance with applicable land use
regulations prior to the January 1 after the period described in subsection (14.4)(c)(I)
of this section;
(B) The assessor determines that the classification of the land at the time of
the destruction, demolition, or relocation was erroneous; or
(C) A change of use has occurred. For purposes of this subsection
(14.4)(c)(II)(C), a change of use shall not include the temporary loss of the
residential use due to the destruction, demolition, or relocation of the residential
improvement.
(14.5) Residential real property means residential land and residential
improvements but does not include hotels and motels as defined in subsection (5.5)
of this section.
(15) Repealed.
(15.5) (a) School means:
(I) An educational institution having a curriculum comparable to that of a
publicly supported elementary or secondary school or college, or any combination
thereof, and requiring daily attendance; or
(II) An institution that is licensed as a child care center pursuant to part 3 of
article 5 of title 26.5 that is:
(A) Operated by and as an integral part of a not-for-profit educational
institution that meets the requirements of subparagraph (I) of this paragraph (a); or
(B) A not-for-profit institution that offers an educational program for not
more than six hours per day and that employs educators trained in preschool
through eighth grade educational instruction and is licensed by the appropriate
state agency and that is not otherwise qualified as a school under this paragraph (a)
or as a religious institution.
(b) School includes any educational institution that meets the
requirements set forth in subparagraph (I) or (II) of paragraph (a) of this subsection
(15.5), even if such educational institution maintains hours of operation in excess of
the minimum hour requirements of section 22-32-109 (1)(n)(I), C.R.S.
(16) Taxable property means all property, real and personal, not expressly
exempted from taxation by law.
(16.3) Tiny home means a tiny home, as defined in section 24-32-3302 (35),
that is certified by the division of housing in the department of local affairs to be
designed for long-term residency and that is not registered in accordance with
article 3 of title 42.
(17) Treasurer means the elected treasurer of a county or his or her
appointed successor, and, in the case of the city and county of Denver, such
equivalent officer as may be provided by its charter, in the case of the city and
county of Broomfield, such equivalent officer as may be provided by its charter or
code, and in the case of any home rule county, the treasurer or such equivalent
officer as provided by its charter.
(18) Works of art means those items of personal property that are original
creations of visual art, including, but not limited to:
(a) Sculpture, in any material or combination of materials, whether in the
round, bas-relief, high relief, mobile, fountain, kinetic, or electronic;
(b) Paintings or drawings;
(c) Mosaics;
(d) Photographs;
(e) Crafts made from clay, fiber and textiles, wood, metal, plastics, or any
other material, or any combination thereof;
(f) Calligraphy;
(g) Mixed media composed of any combination of forms or media; or
(h) Unique architectural embellishments.