Colorado § 39-3-111.5 - Property - health-care services - charitable purposes - exemption - limitations.

§ 39-3-111.5. Property - health-care services - charitable purposes - exemption - limitations.

(1) Property, real and personal, which is owned and used solely and exclusively for strictly charitable purposes and not for private gain or corporate profit shall be exempt from the levy and collection of property tax if:

(a) Such property is owned by a nonprofit corporation, whether organized under the laws of this state or of another state;

(b) Such property is occupied or used by one or more physician or dentist, or both, licensed to practice medicine or dentistry, as applicable, under the laws of this state for the purpose of the practice of medicine or dentistry;

(c) Such health-care services are provided to patients who request such services and the financially needy are only charged for such services based upon the ability to pay; and

(d) The board of county commissioners of the county in which such property is located certifies that a need exists for the provision of such health-care services.

(2) The limitations set forth in section 39-3-116 (1) and (2) shall not apply to the use of property pursuant to the provisions of subsection (1) of this section.

(3) Any exemption claimed pursuant to the provisions of this section shall comply with the provisions of section 39-2-117.

Source: L. 91: Entire section added, p. 1956, § 3, effective June 7.

ANNOTATION

Annotator's note. Since § 39-3-111.5 is similar to § 39-3-101 (1)(g)(I)(D) as it existed prior to the 1989 repeal and reenactment of this article, relevant cases construing that provision have been included in the annotations to this section.

Exempt status unaffected by receipt of money from beneficiaries. An institution does not lose its charitable character if it receives revenue from recipients of its bounty sufficient to keep it in operation and further its charitable purposes. Bishop & Chapter of St. John the Evangelist v. Treasurer of City & County of Denver, 37 Colo. 378, 86 P. 1021 (1906); Horton v. Colo. Springs Masonic Bldg. Soc'y, 64 Colo. 529, 173 P. 61 (1918); Bd. of County Comm'rs v. San Luis Valley Masonic Ass'n, 80 Colo. 183, 250 P. 147 (1926); Am. Water Works Ass'n v. Bd. of Assmt. Appeals, 38 Colo. App. 341, 563 P.2d 359 (1976).

Where patients asked to pay for actual necessities furnished by home for consumptives, according to their circumstances and the accommodations they receive, and where such compensation does not exceed what is required for maintenance of the institution, it does not render it less a charity. Bishop & Chapter of Cathedral of St. John the Evangelist v. Treasurer of City & County of Denver, 37 Colo. 378, 86 P. 1021 (1906).