(1.5) Notwithstanding the provisions of subsection (1) of this section, for property tax years commencing on or after January 1, 1994, if any property, real or personal, which is otherwise exempt from the levy and collection of property tax pursuant to the provisions of section 39-3-106, is used for any purpose other than the purposes specified in sections 39-3-106 to 39-3-113.5, such property shall be exempt from the levy and collection of property tax if:
Source: L. 89: Entire section added, p. 1486, § 2, effective June 7. L. 91: (2) added, p. 1956, § 2, effective June 7. L. 93: (1.5) added, p. 613, § 1, effective April 30. L. 2004: (2)(b) amended, p. 359, § 1, effective August 4. L. 2011: IP(2) amended and (3) added, (HB 11-1010), ch. 275, p. 1240, § 2, effective August 10. L. 2013: IP(1), IP(1.5), IP(2), and (3) amended, (HB 13-1300), ch. 316, p. 1703, § 118, effective August 7.
Structure Colorado Code
Part 1 - Property Exempt From Taxation
§ 39-3-101. Legislative Declaration - Presumption of Charitable Purpose
§ 39-3-102. Household Furnishings - Exemption
§ 39-3-103. Personal Effects - Exemption
§ 39-3-104. Ditches, Canals, and Flumes - Exemption
§ 39-3-105. Public Libraries - Governments - School Districts - Exemption
§ 39-3-106. Property - Religious Purposes - Exemption - Legislative Declaration
§ 39-3-106.5. Tax-Exempt Property - Incidental Use - Exemption - Limitations
§ 39-3-107. Property - Not-for-Profit Schools - Exemption
§ 39-3-108.5. Property - Community Corrections Facility - Exemption
§ 39-3-111.5. Property - Health-Care Services - Charitable Purposes - Exemption - Limitations
§ 39-3-112.5. Residential Property - Homeless - Charitable Purposes - Exempt - Limitations
§ 39-3-114. Burden - Claim for Charitable Exemption
§ 39-3-115. Statutes Not Applicable
§ 39-3-117. Cemeteries - Not-for-Profit - Exemption
§ 39-3-118. Intangible Personal Property - Exemption
§ 39-3-118.5. Business Personal Property - Exemption - Exemption Authority for Local Governments
§ 39-3-120. Livestock - Exemption
§ 39-3-121. Agricultural and Livestock Products - Exemption
§ 39-3-122. Agricultural Equipment Used in Production of Agricultural Products - Exemption
§ 39-3-126. Horticultural Improvements - Exemption - Limitation - Exception
§ 39-3-127. County Fair Property - Exemption - Limitation
§ 39-3-128. Exempt Property Listed and Valued
§ 39-3-129. Proportional Valuation - Exempt Property
§ 39-3-130. Change in Tax Status of Property - Effective Date - Tax Liability
§ 39-3-131. Entire Property Becomes Tax-Exempt
§ 39-3-132. Portion of Property Becomes Tax-Exempt
§ 39-3-133. Payment of Property Taxes Extinguishes Lien
§ 39-3-134. Condemnation by Tax-Exempt Agency - Duties of Treasurer
§ 39-3-137. Organizations With Tax-Exempt Status - Forgiveness of Taxes Owed