C.R.S. § 39-3-201 — Legislative declaration

(1) The general assembly hereby finds and declares that: (a) Section 3.5 of article X of the state constitution, which was approved by the registered electors of the state at the 2000 general election and amended by the registered electors of the state at the 2006 general election, provides property tax exemptions for a qualifying senior and for a qualifying disabled veteran, defined, in accordance with the people first language requirements of section 2-2-802, in section 39-3-202 (3.5) as a qualifying veteran with a disability for purposes of this part 2; (b) It is within the legislative prerogative of the general assembly to enact legislation to implement section 3.5 of article X of the state constitution that will ensure compliance with the requirements of said section and facilitate its operation; (c) In enacting legislation to implement section 3.5 of article X of the state constitution the general assembly has attempted to interpret the provisions of section 3.5 of article X of the state constitution in a manner that gives its words their natural and obvious significance; (d) This part 2 reflects the considered judgment of the general assembly regarding the meaning and implementation of the provisions of section 3.5 of article X of the state constitution. Source: L. 2001: Entire part added, p. 460, § 1, effective April 25. L. 2007: (1)(a) amended, p. 476, § 1, effective April 15. L. 2023: (1)(a) amended, (SB 23-036), ch. 345, p. 2068, § 1, effective June 5; (1)(a) amended, (SB 23-1052), ch. 131, p. 499, § 3, effective January 1, 2025. Editor's note: Subsection (1)(a) was amended in HB 23-1052, effective January 1, 2025. However, those amendments were superseded by the amendments to subsection (1)(a) by SB 23-036, effective June 5, 2023. Cross references: For the legislative declaration in HB 23-1052, see section 1 of chapter 131, Session Laws of Colorado 2023.