C.R.S. § 39-3-103 — Personal effects - exemption

Personal effects which are not used for the production of income at any time shall be exempt from the levy and collection of property tax. Source: L. 89: Entire article R&RE, p. 1471, § 1, effective April 23. Editor's note: This section is similar to former § 39-3-101 (1)(b) as it existed prior to 1989.