Colorado Statutes
§ 39-3-104 — Ditches, canals, and flumes - exemption
Ditches, canals, and
flumes which are owned and used by any person exclusively for irrigating land
owned by such person shall be exempt from the levy and collection of property tax.
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Legislative History
Source: L. 89: Entire article R&RE, p. 1471, � 1, effective April 23.
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 taxes