Colorado Statutes
§ 39-1-106 — Partial interests not subject to separate tax
Colorado § 39-1-106
This text of Colorado § 39-1-106 (Partial interests not subject to separate tax) 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. § 39-1-106 (2026).
Text
For purposes of
property taxation, it shall make no difference that the use, possession, or ownership
of any taxable property is qualified, limited, not the subject of alienation, or the
subject of levy or distraint separately from the particular tax derivable therefrom.
Severed mineral interests shall also be taxed.
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Legislative History
Source: L. 64: R&RE, p. 677, � 1. C.R.S. 1963: � 137-1-6. L. 73: p. 1430, � 2. L.
96: Entire section amended, p. 1850, � 2, effective June 5. L. 2002: Entire section
amended, p. 1008, � 2, effective August 7.
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 § 39-1-106, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-1-106.