Colorado § 29-4-226 - Exemption from special assessments.
Full text of Colorado Colorado Revised Statutes § 29-4-226 — Exemption from special assessments., with citation guidance and answers to common questions.
§ 29-4-226. Exemption from special assessments.
(1) Except as otherwise provided in subsection (2) of this section, the following are exempt from the payment of any special assessments to the state, any county, city and county, municipality, or other political subdivision of the state:
(a) A housing authority;
(b) The property of a housing authority;
(c) All property leased to a housing authority; and
(d) The portion of a project that is not used as a store, office, or other commercial facility that is occupied by persons of low income and that is owned by or leased to an entity:
(I) That is wholly owned by an authority;
(II) In which an authority has an ownership interest; or
(III) In which an entity wholly owned by an authority has an ownership interest.
(2) The exemptions from the payment of special assessments set forth in subsection (1) of this section do not preclude a housing authority, the owner of property that is leased to or from a housing authority, or an entity in which an authority has an ownership interest from voluntarily applying to include its eligible real property, as defined in section 32-20-103 (4), into the boundaries of the Colorado new energy improvement district created in section 32-20-104 (1) and accepting the levying by the district of a special assessment, as defined in section 32-20-103 (14), against the eligible real property.
Source: L. 37: p. 671, § 5. CSA: C. 82, § 55(3). CRS 53: § 69-3-26. C.R.S. 1963: § 69-3-26. L. 2000: Entire section amended, p. 883, § 8, effective August 2. L. 2019: IP(1) amended and (2) added, (HB 19-1272), ch. 358, p. 3288, § 2, effective August 2.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 29-4-226
What does Colorado Revised Statutes § 29-4-226 cover?
Section 29-4-226 ("Exemption from special assessments.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 29-4-226?
A common citation format is "Colorado Revised Statutes § 29-4-226" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 29-4-226 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.