Colorado Statutes
§ 39-1.5-102 — Definitions
Colorado § 39-1.5-102
This text of Colorado § 39-1.5-102 (Definitions) 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. § 39-1.5-102 (2026).
Text
As used in this article, unless the context otherwise requires:
(1)Capital improvement means any road or highway, school facility or
equipment, domestic, commercial, or industrial water facility, sewage facility,
police and fire protection facility or equipment, hospital facility or equipment, or
any other local government administrative or judicial facility which a local
government is authorized by law to acquire or construct.
(2)Local government means a county, municipality as defined in section
31-1-101, C.R.S., school district, or special district which has the authority to impose
general property taxes.
(3)Operation means the development, construction, and operation of any
facility for the production of energy or the extraction, processing, conversion, or
refining of mi
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Legislative History
Source: L. 81: Entire article, p. 1839, � 1, effective May 28.
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 § 39-1.5-102, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-1.5-102.