{"data":{"id":"us-co/c.r.s.-39-5-106","jurisdiction":"us-co","citation":"C.R.S. § 39-5-106","heading":"Purchase of state land.","body":"The equity in land purchased from the state under contract shall, during the term of such contract, be appraised and valued in the same manner as though held in fee by the purchaser, and any improvements on such land shall be appraised and valued in the same manner as other improvements.","path":["Title 39 - Taxation","Article 5 - Valuation and Taxation","Part 1 - REAL AND PERSONAL PROPERTY"],"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":"dbe8ea07de99780b9251e26df47157eb6777c8e1c4f5bbf914bbf29574ba51e8","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-5-105","next":"us-co/c.r.s.-39-5-107"},"notice":"GroundRules: Original legal text. Not legal advice."}