{"data":{"id":"us-co/c.r.s.-39-1-106","jurisdiction":"us-co","citation":"C.R.S. § 39-1-106","heading":"Partial interests not subject to separate tax.","body":"For purposes of property taxation, it shall make no difference that the use, possession, or ownership of any taxable property is qualified, limited, not the subject of alienation, or the subject of levy or distraint separately from the particular tax derivable therefrom. Severed mineral interests shall also be taxed.","path":["Title 39 - Taxation","Article 1 - General Provisions"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"780b501ccfc8bae529ccf3d0849fb2f474824b7d57c48aa4f74f289b32c0fece","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-1-105.5","next":"us-co/c.r.s.-39-1-107"},"notice":"GroundRules: Original legal text. Not legal advice."}