{"data":{"id":"us-co/c.r.s.-38-30.7-105","jurisdiction":"us-co","citation":"C.R.S. § 38-30.7-105","heading":"Taxation.","body":"Equipment used in the development of wind energy is exempt from the levy and collection of personal property tax until the equipment is first used pursuant to section 39-3-118.5, C.R.S.","path":["Title 38 - PROPERTY - REAL AND PERSONAL","Article 30.7 - Wind Energy"],"source_url":"https://olls.info/crs/crs2026-title-38.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"8fe7e5e5d26be69166aefd6cbc671bac2dba8127e82aba0d9d8bf5a2b590f612","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-38-30.7-104","next":"us-co/c.r.s.-38-30.7-106"},"notice":"GroundRules: Original legal text. Not legal advice."}