Colorado Statutes
§ 39-3-114 — Burden - claim for charitable exemption
Colorado § 39-3-114
This text of Colorado § 39-3-114 (Burden - claim for charitable exemption) 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. § 39-3-114 (2026).
Text
The burden shall be on
the owner and operator of any residential property for which an exemption is
claimed pursuant to any of the provisions of sections 39-3-109 and 39-3-112 to
show facts sufficient to support the exemption claimed. In determining whether or
not a particular property is entitled to such an exemption provided for in any of said
sections, the administrator may require the owner or operator of such property to
annually submit a complete financial report on its operations and may require any
occupants whose residential units are claimed to qualify for such exemption to
submit copies of their federal or state income tax returns.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Source: L. 89: Entire article R&RE, p. 1475, � 1, effective April 23. L. 2009: Entire section amended, (SB 09-042), ch. 176, p. 781, � 4, effective August 5.
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 § 39-3-114, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-3-114.