(2.5) No requirement shall be imposed that use of property which is otherwise exempt pursuant to the provisions of this section shall benefit the people of Colorado in order to qualify for said exemption.
Source: L. 89: Entire article R&RE, p. 1472, § 1, effective April 23. L. 90: (2.5) added, p. 1712, § 3, effective June 9. L. 2002: IP(1) amended, p. 1032, § 67, effective June 1.
Editor's note: This section is similar to former § 39-3-101 (1)(g) as it existed prior to 1989.
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