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Colorado · Through Colorado Revised Statutes 2026

C.R.S. § 39-3-104: Ditches, canals, and flumes - exemption.

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Where this section sits in the code
  1. Title 39 - Taxation
  2. Article 3 - Exemptions
  3. Part 1 - PROPERTY EXEMPT FROM TAXATION

Ditches, canals, and flumes which are owned and used by any person exclusively for irrigating land owned by such person shall be exempt from the levy and collection of property tax.

Collected 2026-09-14T18:37:45Z. Source file · JSON

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