Colorado § 39-3-114 Burden - claim for charitable exemption

Colorado Statutes

§ 39-3-114 — Burden - claim for charitable exemption

Colorado·Title 39 Taxation·Art. Exemptions

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.

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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.

Colorado § 39-3-114 (Burden - claim for charitable exemption) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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.