It is the duty of the assessor to list, appraise, and value all real property exempted from the levy and collection of property tax pursuant to the provisions of sections 39-3-106 to 39-3-113.5 or 39-3-116, and such information shall be entered in the same detail as required for taxable property.
Source: L. 89: Entire article R&RE, p. 1478, § 1, effective April 23; entire section amended, p. 1492, § 8, effective June 7. L. 2013: Entire section amended, (HB 13-1300), ch. 316, p. 1705, § 122, effective August 7. L. 2016: Entire section amended, (SB 16-189), ch. 210, p. 792, § 106, effective June 6.
Editor's note: This section is similar to former § 39-3-105 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