Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-3-105
Public libraries - governments - school districts - exemption
Official textolls.info
Property, real and personal, of public libraries and of the state and its political subdivisions, including school districts or any cooperative association thereof, 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)(d) as it existed prior to 1989.
Amendment history
L. 89: Entire article R&RE, p. 1471, § 1, effective April 23.
Source: view the official text
In this article (40 sections)
- 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…
- 39-3-106.5 · Tax-exempt property - incidental use - exemption -…
- 39-3-107 · Property - not-for-profit schools - exemption
- 39-3-108 · Property - nonresidential - health-care facility - water…
- 39-3-108.5 · Property - community corrections facility - exemption
- 39-3-109 · Residential property - integral part of tax-exempt entities…
- 39-3-110 · Property - integral part of child care center - charitable…
- 39-3-111 · Property - used by fraternal or veterans' organization -…
- 39-3-111.5 · Property - health-care services - charitable purposes -…
- 39-3-112 · Residential property - orphanage - low-income elderly or…
- 39-3-112.5 · Residential property - homeless - charitable purposes -…
- 39-3-113 · Residential property - while being constructed - charitable…
- 39-3-113.5 · Property acquired by nonprofit housing provider for…
- 39-3-114 · Burden - claim for charitable exemption
- 39-3-115 · Statutes not applicable
- 39-3-116 · Combination use of property - charitable, religious, and…
- 39-3-117 · Cemeteries - not-for-profit - exemption
- 39-3-118 · Intangible personal property - exemption
- 39-3-118.5 · Business personal property - exemption - exemption…
- 39-3-118.7 · Community solar garden - partial business personal…
- 39-3-119 · Inventories - materials and supplies - held for consumption…
- 39-3-119.5 · Personal property - exemption - reimbursement to local…
- 39-3-120 · Livestock - exemption
- 39-3-121 · Agricultural and livestock products - exemption
- 39-3-122 · Agricultural equipment used in production of agricultural…
- 39-3-123 · Works of art, literary materials, and artifacts - on loan -…
- 39-3-124 · Property used by state entity - installment sales or lease…
- 39-3-126 · Horticultural improvements - exemption - limitation -…
- 39-3-126.5 · Mobile homes - low-value - exemption - legislative…
- 39-3-127 · County fair property - exemption - limitation
- 39-3-127.5 · Qualifying business entities - participation in federal…
- 39-3-127.7 · Community land trust property - nonprofit affordable…
- 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…