Colorado § 3-1-104 - When jurisdiction vests - tax exemption.

§ 3-1-104. When jurisdiction vests - tax exemption.

The jurisdiction ceded shall not vest until the United States shall have acquired the title to the said lands by purchase, condemnation, or otherwise; and so long as the said lands shall remain the property of the said United States when acquired and no longer, the same shall be and continue exempt and exonerated from all state, county, and municipal taxation, assessment, or other charges which may be levied or imposed under the authority of this state.

Source: L. 07: p. 589, § 3. R.S. 08: § 6902. C.L. § 495. CSA: C. 168, § 4. CRS 53: § 142-1-4. C.R.S. 1963: § 143-1-4.

ANNOTATION

This section does not declare when exclusive jurisdiction shall vest after acquiring title. People v. Sullivan, 151 Colo. 434, 378 P.2d 633 (1963).

Section 1-3-103 merely provides that exclusive jurisdiction over land acquired by purchase or condemnation by the United States in Colorado is ceded or tendered to the United States, with the proviso as set forth in this section that such exclusive jurisdiction shall not vest, however, prior to the time when the United States shall acquire title thereto. People v. Sullivan, 151 Colo. 434, 378 P.2d 633 (1963).

And the fact that there is an outstanding tender of jurisdiction does not divest Colorado of jurisdiction, as Colorado retains jurisdiction unless and until this tender is accepted. People v. Sullivan, 151 Colo. 434, 378 P.2d 633 (1963).

The acceptance by the United States of a state's grant of land does not ipso facto divest the state of sovereignty and vest exclusive jurisdiction in the United States. People v. Sullivan, 151 Colo. 434, 378 P.2d 633 (1963).

Colorado very well may cede or tender exclusive jurisdiction over land to the United States, and it may even go further and declare that there shall be no vesting until the United States actually gets title. People v. Sullivan, 151 Colo. 434, 378 P.2d 633 (1963).

Colorado cannot compel the United States to accept exclusive jurisdiction over land acquired by purchase or condemnation. People v. Sullivan, 151 Colo. 434, 378 P.2d 633 (1963).

Colorado cannot determine when such exclusive jurisdiction over land acquired by purchase or condemnation should vest in the United States. People v. Sullivan, 151 Colo. 434, 378 P.2d 633 (1963).

Until the United States accepts this tender of sovereignty, the state of Colorado retains its jurisdiction to the end that it may enforce its criminal laws within the geographical confines of the land granted. People v. Sullivan, 151 Colo. 434, 378 P.2d 633 (1963).