Colorado Statutes
§ 39-3-126 — Horticultural improvements - exemption - limitation - exception
Any increase in value of privately owned lands resulting from the planting of trees
shall not be taken into account in determining the actual value of such lands for a
period of thirty years from the date of planting such trees. This section shall apply
to all lands so planted; however, in the event that any trees become sufficiently
mature as to be of economic use and value prior to the expiration of thirty years,
any increase in use and value shall be thereafter taken into account in determining
the actual value of such lands.
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Legislative History
Source: L. 89: Entire article R&RE, p. 1478, � 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