C.R.S. § 30-11-104.2: Tax exemption.

(1) Property financed pursuant to the provisions of section 30-11-104.1 shall be exempt from taxation so long as it is used for governmental purposes.

(2) (a) A courthouse, jail, or other county building subject to financed purchase of an asset or certificate of participation agreements in force on May 29, 1981, shall be accorded the same tax-exempt status as a courthouse, jail, or other county building financed by such agreements entered into after such date.

(b) Equipment subject to financed purchase of an asset or certificate of participation agreements in force on May 25, 1983, shall be accorded the same tax-exempt status as equipment financed by such agreements entered into after such date.