Colorado Statutes
§ 39-3-107 — Property - not-for-profit schools - exemption
Property, real and
personal, which is owned and used solely and exclusively for schools which are not
held or conducted for private or corporate profit shall be exempt from the levy and
collection of property tax. No requirement shall be imposed that use of property
which is otherwise exempt pursuant to the provisions of this section shall benefit
the people of Colorado in order to qualify for said exemption. Any exemption
claimed pursuant to the provisions of this section shall comply with the provisions
of section 39-2-117.
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Legislative History
Source: L. 89: Entire article R&RE, p. 1471, � 1, effective April 23. L. 90: Entire
section amended, p. 1711, � 1, effective June 9.
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