Colorado § 39-13-104 Exemptions

Colorado Statutes

§ 39-13-104 — Exemptions

Colorado·Title 39 Taxation·Art. Documentary Fee on Conveyances

(1)The documentary fee imposed in this article shall not apply to:

(a)Any deed wherein the United States or any agency or instrumentality thereof or the state of Colorado or any political subdivision thereof is either the grantor or the grantee; except that, at the time such entity offers a deed for recording in the office of the county clerk and recorder, it shall file an affidavit with the clerk stating the consideration paid or to be paid for such grant or conveyance. If the entity imprints, types, stamps, or writes in ink on the margin or other blank portion of the document the consideration paid or to be paid for such grant or conveyance, it shall be deemed to satisfy the requirements of an affidavit.

(b)Any deed granting or conveying title to real property in consequence

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(1) The documentary fee imposed in this article
shall not apply to:

(a) Any deed wherein the United States or any agency or instrumentality
thereof or the state of Colorado or any political subdivision thereof is either the
grantor or the grantee; except that, at the time such entity offers a deed for
recording in the office of the county clerk and recorder, it shall file an affidavit with
the clerk stating the consideration paid or to be paid for such grant or conveyance.
If the entity imprints, types, stamps, or writes in ink on the margin or other blank
portion of the document the consideration paid or to be paid for such grant or
conveyance, it shall be deemed to satisfy the requirements of an affidavit.

(b) Any deed granting or conveying title to real property in consequence of a
gift of such property;

(c) Any public trustee's deed executed pursuant to the provisions of section
38-38-501, C.R.S.;

(d) Any treasurer's deed executed in accordance with the provisions of
article 11 of this title;

(e) Any sheriff's deed;

(f) Any instrument which confirms or corrects a deed previously recorded;

(g) Any deed granting or conveying title to cemetery lots;

(h) Any executory contract for the sale of real property of less than three
years' duration under which the vendee is entitled to or does take possession
thereof without acquiring title thereto nor to any assignment or cancellation of any
such contract;

(i) Any lease of real property or assignment or transfer of an interest in any
such lease;

(j) Any document given to secure payment of an indebtedness;

(k) Any document granting or conveying a future interest in real property;

(l) Any decree or order of a court of record determining or vesting title;

(m) Any document necessary to transfer title to property as a result of the
death of an owner thereof;

(n) Repealed.

(o) Any rights-of-way and easements.

(2) Exemption from payment of the documentary fee imposed in this article
must be claimed at the time a deed or instrument is offered for recording.

Colorado § 39-13-104 (Exemptions) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Source: L. 67: p. 943, � 1. C.R.S. 1963: � 137-13-4. L. 68: p. 32, � 2. L. 85: (1)(n) repealed, p. 1214, � 12, effective May 9. L. 89: (1)(a) amended, p. 1496, � 1, effective March 15. L. 91: (1)(c) amended, p. 1925, � 56, effective June 1.