Colorado Statutes
§ 39-3-118 — Intangible personal property - exemption
Colorado § 39-3-118
This text of Colorado § 39-3-118 (Intangible personal property - 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. § 39-3-118 (2026).
Text
Intangible personal
property shall be exempt from the levy and collection of property tax. For purposes
of this section, intangible personal property shall include, but is not limited to,
computer software.
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Legislative History
Source: L. 89: Entire article R&RE, p. 1476, � 1, effective April 23. L. 90: Entire
section amended, p. 1715, � 2, effective May 2.
Nearby Sections
15
§ 39-1-101
Legislative declaration§ 39-1-101.5
Legislative declaration - taxpayer rights§ 39-1-102
Definitions§ 39-1-103.5
Restrictions on information§ 39-1-104
Valuation for assessment - definitions§ 39-1-104.5
Severed mineral interest - placement on tax roll§ 39-1-105
Assessment date§ 39-1-107
Tax liens§ 39-1-108
Payment of taxes - grantor and grantee§ 39-1-109
Taxes paid by mortgagee - effect§ 39-1-112
Taxes available - when§ 39-1-113
Abatement and refund of taxesCite This Page — Counsel Stack
Bluebook (online)
Colorado § 39-3-118, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39-3-118.