GroundRules
C.R.S. § 24-82-1004: Leased assets not subject to taxation.
Where this section sits in the code
- Title 24 - GOVERNMENT - STATE
- Article 82 - State Property
- Part 10 - LEVERAGED LEASING
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.
Collected 2026-09-14T18:37:45Z. Source file · JSON