{"data":{"id":"us-co/c.r.s.-39-3-104","jurisdiction":"us-co","citation":"C.R.S. § 39-3-104","heading":"Ditches, canals, and flumes - exemption.","body":"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.","path":["Title 39 - Taxation","Article 3 - Exemptions","Part 1 - PROPERTY EXEMPT FROM TAXATION"],"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":"f77a40b023323e5400f656d8fe63542a2f75a054e313269b2d6d7c3b9cf09a89","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-3-103","next":"us-co/c.r.s.-39-3-105"},"notice":"GroundRules: Original legal text. Not legal advice."}