Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 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. Source: 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.
Amendment history
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.
Source: view the official text
In this article (31 sections)
- 39-1-101 · Legislative declaration
- 39-1-101.5 · Legislative declaration - taxpayer rights
- 39-1-102 · Definitions
- 39-1-103 · Actual value determined - when - legislative declaration
- 39-1-103.5 · Restrictions on information
- 39-1-104 · Valuation for assessment - definitions
- 39-1-104.2 · Residential real property - valuation for assessment -…
- 39-1-104.5 · Severed mineral interest - placement on tax roll
- 39-1-104.6 · Qualified-senior primary residence real property -…
- 39-1-105 · Assessment date
- 39-1-105.5 · Reappraisal ordered based on valuation for assessment…
- 39-1-106 · Partial interests not subject to separate tax
- 39-1-107 · Tax liens
- 39-1-108 · Payment of taxes - grantor and grantee
- 39-1-109 · Taxes paid by mortgagee - effect
- 39-1-110 · Notice - formation of political subdivision - boundary…
- 39-1-111 · Taxes levied by board of county commissioners
- 39-1-111.5 · Temporary property tax credits and temporary mill levy…
- 39-1-112 · Taxes available - when
- 39-1-113 · Abatement and refund of taxes
- 39-1-114 · Who may administer oath
- 39-1-115 · Records prima facie evidence
- 39-1-116 · Penalty for divulging confidential information
- 39-1-117 · Prior actions not affected
- 39-1-118 · Repeal of law levying state property tax - disposition of…
- 39-1-119 · Funds held for payment of taxes - refund - reduction and…
- 39-1-119.5 · Funds collected by lessors of personal property for…
- 39-1-120 · Filing - when deemed to have been made
- 39-1-121 · Expression of rate of property taxation in dollars per…
- 39-1-124 · Mailing required to be sent by county assessor or treasurer…
- 39-1-125 · Tax and levy rate information publicly available