Leased assets not subject to taxation

C.R.S. § 24-82-1004
in effect
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24-82-1004. Leased assets not subject to taxation. A qualified state capital asset that is the subject of a leveraged leasing agreement shall be treated for tax purposes as tax-exempt property owned by the state.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-24.docx#24-82-1004Fetched: 10/6/2026

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