Colo. Rev. Stat. § 39-3-101
The general assembly recognizes that only the judiciary may make a final decision as to whether or not any given property is used for charitable purposes within the meaning of the Colorado constitution; nevertheless, in order to guide members of the public and public officials alike in the making of their day-to-day decisions and to assist in the avoidance of litigation, the general assembly hereby finds, declares, and determines that the uses of property that are set forth in this part 1 as uses for charitable purposes benefit the people of Colorado and lessen the burdens of government by performing services that government would otherwise be required to perform. Therefore, property used for such purposes shall be presumed to be used, or owned and used, as applicable, solely and exclusively for strictly charitable purposes and not for private gain or corporate profit, if applicable, and, consequently, property used for such purposes is entitled to be exempt from the levy and collection of property tax pursuant to the provisions of this part 1 and the Colorado constitution. This legislative finding, declaration, determination, and presumption shall not be questioned by the administrator and shall be entitled to great weight in any and every court.
C.R.S. § 39-3-101