Colorado § 39-3-201 Legislative declaration

Colorado Statutes

§ 39-3-201 — Legislative declaration

Colorado § 39-3-201

Title 39Taxation

Art.Exemptions

This text of Colorado § 39-3-201 (Legislative declaration) 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. § 39-3-201 (2026).

Text

(1)The general assembly hereby finds and declares that:

(a)Section 3.5 of article X of the state constitution, which was approved by the registered electors of the state at the 2000 general election and amended by the registered electors of the state at the 2006 general election, provides property tax exemptions for a qualifying senior and for a qualifying disabled veteran, defined, in accordance with the people first language requirements of section 2-2-802, in section 39-3-202 (3.5) as a qualifying veteran with a disability for purposes of this part 2;

(b)It is within the legislative prerogative of the general assembly to enact legislation to implement section 3.5 of article X of the state constitution that will ensure compliance with the requirements of said section and fac

Free access — add to your briefcase to read the full text and ask questions with AI

(1) The general assembly hereby finds
and declares that:

(a) Section 3.5 of article X of the state constitution, which was approved by
the registered electors of the state at the 2000 general election and amended by
the registered electors of the state at the 2006 general election, provides property
tax exemptions for a qualifying senior and for a qualifying disabled veteran,
defined, in accordance with the people first language requirements of section 2-2-802, in section 39-3-202 (3.5) as a qualifying veteran with a disability for
purposes of this part 2;

(b) It is within the legislative prerogative of the general assembly to enact
legislation to implement section 3.5 of article X of the state constitution that will
ensure compliance with the requirements of said section and facilitate its
operation;

(c) In enacting legislation to implement section 3.5 of article X of the state
constitution the general assembly has attempted to interpret the provisions of
section 3.5 of article X of the state constitution in a manner that gives its words
their natural and obvious significance;

(d) This part 2 reflects the considered judgment of the general assembly
regarding the meaning and implementation of the provisions of section 3.5 of
article X of the state constitution.

Legislative History

Source: L. 2001: Entire part added, p. 460, � 1, effective April 25. L. 2007: (1)(a) amended, p. 476, � 1, effective April 15. L. 2023: (1)(a) amended, (SB 23-036), ch. 345, p. 2068, � 1, effective June 5; (1)(a) amended, (SB 23-1052), ch. 131, p. 499, � 3, effective January 1, 2025.