Statutes, codes, and regulations
Colorado Revised Statutes
Title 39 - TAXATIONPROPERTY TAXGeneral and Administrative
Article 1 - General Provisions
Section 39-1-106 - Partial interests not subject to separate tax

Colo. Rev. Stat. § 39-1-106

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Current through Chapter 519 of the 2024 Legislative Session and Chapter 2 of the 2024 First Extraordinary Session
Section 39-1-106 - Partial interests not subject to separate tax

For purposes of property taxation, it shall make no difference that the use, possession, or ownership of any taxable property is qualified, limited, not the subject of alienation, or the subject of levy or distraint separately from the particular tax derivable therefrom. Severed mineral interests shall also be taxed.

C.R.S. § 39-1-106

L. 64: R&RE, p. 677, § 1. C.R.S. 1963: § 137-1-6. L. 73: p. 1430, § 2. L. 96: Entire section amended, p. 1850, § 2, effective June 5. L. 2002: Entire section amended, p. 1008, § 2, effective August 7.