Colorado § 39-3-101 - Legislative declaration - presumption of charitable purpose.

§ 39-3-101. Legislative declaration - presumption of charitable purpose.

The general assembly recognizes that only the judiciary may make a final decision as to whether or not any given property is used for charitable purposes within the meaning of the Colorado constitution; nevertheless, in order to guide members of the public and public officials alike in the making of their day-to-day decisions and to assist in the avoidance of litigation, the general assembly hereby finds, declares, and determines that the uses of property that are set forth in this part 1 as uses for charitable purposes benefit the people of Colorado and lessen the burdens of government by performing services that government would otherwise be required to perform. Therefore, property used for such purposes shall be presumed to be used, or owned and used, as applicable, solely and exclusively for strictly charitable purposes and not for private gain or corporate profit, if applicable, and, consequently, property used for such purposes is entitled to be exempt from the levy and collection of property tax pursuant to the provisions of this part 1 and the Colorado constitution. This legislative finding, declaration, determination, and presumption shall not be questioned by the administrator and shall be entitled to great weight in any and every court.

Source: L. 89: Entire article R&RE, p. 1470, § 1, effective April 23. L. 2002: Entire section amended, p. 1032, § 66, effective June 1. L. 2022: Entire section amended, (HB 22-1006), ch. 289, p. 2067, § 4, effective August 10.

Cross references: For the legislative declaration in HB 22-1006, see section 1 of chapter 289, Session Laws of Colorado 2022.

ANNOTATION

Law reviews. For comment on Young Life Campaign v. Chaffee County appearing below, see 29 Rocky Mt. L. Rev. 143 (1956).

Annotator's note. The cases annotated under this section were decided under § 39-3-101 (1)(g) as it existed prior to the 1989 repeal and reenactment of this article.

For when home for aged deemed charitable, see Stanbro v. Baptist Home Ass'n of Colo. for Aged, 172 Colo. 572, 475 P.2d 23 (1970).

Charity, in legal sense, defined as gift. A charity, in the legal sense may be more fully defined as a gift to be applied consistently with existing laws for the benefit of an indefinite number of persons by erecting or maintaining public buildings or works or otherwise lessening the burdens of government. Bd. of County Comm'rs v. Denver & R. G. R. R. Employees' Relief Ass'n, 70 Colo. 592, 203 P. 850 (1922); Am. Water Works Ass'n v. Bd. of Assmt. Appeals, 38 Colo. App. 341, 563 P.2d 359 (1976).

Charitable exemptions to be liberally construed. While charitable purpose as an end will be strictly construed as long as the end is clearly established as charitable, the means used to achieve that end will be liberally construed as a use for a charitable purpose. West Brandt Found., Inc. v. Carper, 652 P.2d 564 (Colo. 1982).

Statutory provisions exempting from taxation properties used for charitable purposes are liberally construed. Horton v. Colo. Springs Masonic Bldg. Soc'y, 64 Colo. 529, 173 P. 61 (1918).

There is no requirement in this section that the property be owned and used by the same entity. Maurer v. Denver Urban Economic Dev., 781 P.2d 111 (Colo. App. 1989).

Tax exemptions must arise directly from constitutional authorization; and, until such authorization is granted, the legislative branch of the government is impotent. Young Life Campaign v. Chaffee County, 134 Colo. 15, 300 P.2d 535 (1956).

There are no implied tax exemptions. Young Life Campaign v. Chaffee County, 134 Colo. 15, 300 P.2d 535 (1956).

Exemptions from taxation are to be strictly construed and cannot be enlarged by construction. Murray v. Bd. of County Comm'rs, 28 Colo. 427, 65 P. 26 (1901); San Luis Power & Water Co. v. Trujillo, 93 Colo. 385, 26 P.2d 537 (1933).

Water treatment facility, built pursuant to a directive issued by the federal environmental protection agency, was not among the types of property specifically exempted from taxation and therefore was not exempt. ASARCO, Inc. v. Bd. of Comm'rs of Lake County, 916 P.2d 550 (Colo. App. 1995).

Charitable exemptions to be liberally construed. While charitable purpose as an end will be strictly construed as long as the end is clearly established as charitable, the means used to achieve that end will be liberally construed as a use for a charitable purpose. West Brandt Found., Inc. v. Carper, 652 P.2d 564 (Colo. 1982).