4 Colo. Code Regs. § 752-1, ch. 1
Current through Register Vol. 48, No. 1, January 10, 2025
The following definitions are in addition to those set forth at section 12-15-106(1), C.R.S.
1.1 Conservation Easement: for the purpose of implementing article 15 title 12, C.R.S., an interest in real property as defined in section 38-30.5, C.R.S., A. for which an income tax credit has been claimed, orB. for which an income tax credit application has been filed, orC. for which an income tax credit application may be filed pursuant to section 39-22-522.1.2. Days: calendar days for the purposes of implementing article 15, title 12, C.R.S.1.3. Phased Conservation Easement: a conservation easement that is or is intended to be part of a series of conservation easements conveyed by the same landowner encumbering different areas of the same property.1.4. Contiguous: for purposes of section 12-15-106, C.R.S., this is defined as physically touching, sharing any boundary or corner; lands separated by a strip or parcel owned in fee simple by others are not contiguous.42 CR 10, May 25, 2019, effective 6/14/2019