Colorado § 38-30.5-109 - Taxation.
Full text of Colorado Colorado Revised Statutes § 38-30.5-109 — Taxation., with citation guidance and answers to common questions.
§ 38-30.5-109. Taxation.
Conservation easements in gross shall be subject to assessment, taxation, or exemption from taxation in accordance with general laws applicable to the assessment and taxation of interests in real property. Real property subject to one or more conservation easements in gross shall be assessed, however, with due regard to the restricted uses to which the property may be devoted. The valuation for assessment of a conservation easement which is subject to assessment and taxation, plus the valuation for assessment of lands subject to such easement, shall equal the valuation for assessment which would have been determined as to such lands if there were no conservation easement.
Source: L. 76: Entire article added, p. 752, § 1, effective July 1.
Frequently Asked Questions About Colorado § 38-30.5-109
What does Colorado Revised Statutes § 38-30.5-109 cover?
Section 38-30.5-109 ("Taxation.") 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 § 38-30.5-109?
A common citation format is "Colorado Revised Statutes § 38-30.5-109" (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 § 38-30.5-109 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.