C.R.S. § 39-3-104 — Ditches, canals, and flumes - exemption

Ditches, canals, and flumes which are owned and used by any person exclusively for irrigating land owned by such person 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)(c) as it existed prior to 1989.