Colorado § 39-3-105 - Public libraries - governments - school districts - exemption.
Full text of Colorado Colorado Revised Statutes § 39-3-105 — Public libraries - governments - school districts - exemption., with citation guidance and answers to common questions.
§ 39-3-105. Public libraries - governments - school districts - exemption.
Property, real and personal, of public libraries and of the state and its political subdivisions, including school districts or any cooperative association thereof, shall be exempt from the levy and collection of property tax.
Source: L. 89: Entire article R&RE, p. 1471, § 1, effective April 23.
Editor's note: This section is similar to former § 39-3-101 (1)(d) as it existed prior to 1989.
ANNOTATION
Property of the fire and police pension association not exempt from taxation under this section. The fire and police pension association (FPPA) is not a political subdivision as defined in § 39-1-102 (12) and the general assembly has not specifically exempted the FPPA's property from taxation as property of the state. City and County of Denver v. Bd. of Assessment Appeals, 30 P.3d 177 (Colo. 2001).
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-3-105
What does Colorado Revised Statutes § 39-3-105 cover?
Section 39-3-105 ("Public libraries - governments - school districts - exemption.") 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 § 39-3-105?
A common citation format is "Colorado Revised Statutes § 39-3-105" (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 § 39-3-105 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.