Colorado § 39-22-611 Property exempt from ad valorem taxes

Colorado Statutes

§ 39-22-611 — Property exempt from ad valorem taxes

Colorado § 39-22-611

Title 39Taxation

Art.Income Tax

This text of Colorado § 39-22-611 (Property exempt from ad valorem taxes) 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. § 39-22-611 (2026).

Text

Notwithstanding any
other provisions of law, all intangible personal property, whether or not owned by a
resident of Colorado, and whether or not such property or evidence thereof is
situated or held or has its legal situs within the state, shall be exempt from ad
valorem tax imposed by the state of Colorado, or by any political subdivision
thereof; but nothing in this section shall be construed to repeal, or in any way
affect, the use or inclusion of intangible property other than licenses granted by the
federal communications commission to a wireless carrier, as defined in section 29-11-101, C.R.S., as a factor in arriving at the valuation of public utility property
assessed by the property tax administrator under provisions of articles 1 to 13 of
this title.

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Notwithstanding any
other provisions of law, all intangible personal property, whether or not owned by a
resident of Colorado, and whether or not such property or evidence thereof is
situated or held or has its legal situs within the state, shall be exempt from ad
valorem tax imposed by the state of Colorado, or by any political subdivision
thereof; but nothing in this section shall be construed to repeal, or in any way
affect, the use or inclusion of intangible property other than licenses granted by the
federal communications commission to a wireless carrier, as defined in section 29-11-101, C.R.S., as a factor in arriving at the valuation of public utility property
assessed by the property tax administrator under provisions of articles 1 to 13 of
this title.

Legislative History

Source: L. 64: R&RE, p. 795, � 1. C.R.S. 1963: � 138-1-75. L. 98: Entire section amended, p. 1267, � 2, effective June 1. L. 2004: Entire section amended, p. 1209, � 92, effective August 4. L. 2008: Entire section amended, p. 685, � 6, effective August 5.