Colorado § 39-3-101 Legislative declaration - presumption of charitable purpose

Colorado Statutes

§ 39-3-101 — Legislative declaration - presumption of charitable purpose

Colorado·Title 39 Taxation·Art. Exemptions

The
general assembly recognizes that only the judiciary may make a final decision as to
whether or not any given property is used for charitable purposes within the
meaning of the Colorado constitution; nevertheless, in order to guide members of
the public and public officials alike in the making of their day-to-day decisions and
to assist in the avoidance of litigation, the general assembly hereby finds, declares,
and determines that the uses of property that are set forth in this part 1 as uses for
charitable purposes benefit the people of Colorado and lessen the burdens of
government by performing services that government would otherwise be required
to perform. Therefore, property used for such purposes shall be presumed to be
used, or owned and used, as applicable, solely and

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The
general assembly recognizes that only the judiciary may make a final decision as to
whether or not any given property is used for charitable purposes within the
meaning of the Colorado constitution; nevertheless, in order to guide members of
the public and public officials alike in the making of their day-to-day decisions and
to assist in the avoidance of litigation, the general assembly hereby finds, declares,
and determines that the uses of property that are set forth in this part 1 as uses for
charitable purposes benefit the people of Colorado and lessen the burdens of
government by performing services that government would otherwise be required
to perform. Therefore, property used for such purposes shall be presumed to be
used, or owned and used, as applicable, solely and exclusively for strictly charitable
purposes and not for private gain or corporate profit, if applicable, and,
consequently, property used for such purposes is entitled to be exempt from the
levy and collection of property tax pursuant to the provisions of this part 1 and the
Colorado constitution. This legislative finding, declaration, determination, and
presumption shall not be questioned by the administrator and shall be entitled to
great weight in any and every court.

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Legislative History

Source: L. 89: Entire article R&RE, p. 1470, � 1, effective April 23. L. 2002: Entire section amended, p. 1032, � 66, effective June 1. L. 2022: Entire section amended, (HB 22-1006), ch. 289, p. 2067, � 4, effective August 10.