{"data":{"id":"us-co/c.r.s.-24-82-1004","jurisdiction":"us-co","citation":"C.R.S. § 24-82-1004","heading":"Leased assets not subject to taxation.","body":"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.","path":["Title 24 - GOVERNMENT - STATE","Article 82 - State Property","Part 10 - LEVERAGED LEASING"],"source_url":"https://olls.info/crs/crs2026-title-24.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"cce7edf1d1897c4510ca0e7674c65969ce79511e67a2a14b8dcbcea7c466a870","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-24-82-1003","next":"us-co/c.r.s.-24-82-1005"},"notice":"GroundRules: Original legal text. Not legal advice."}