Colorado § 39-3-104 - Ditches, canals, and flumes - exemption.
Full text of Colorado Colorado Revised Statutes § 39-3-104 — Ditches, canals, and flumes - exemption., with citation guidance and answers to common questions.
§ 39-3-104. Ditches, canals, and flumes - exemption.
Ditches, canals, and flumes which are owned and used by any person exclusively for irrigating land owned by such person 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)(c) as it existed prior to 1989.
ANNOTATION
Annotator's note. Since § 39-3-104 is similar to § 39-3-101 (1)(c) 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.
Irrigation ditch system not taxable separately from land irrigated. A ditch conveying water to a reservoir, whence it is distributed solely for the irrigation of the lands of those entitled to the ditch, is not subject to taxation, separate from the land irrigated: neither is the reservoir nor the bed thereof. Shaw v. Bond, 64 Colo. 366, 171 P. 1142 (1918).
Unless rights retained in ditch by third party. Where a ditch company retains an interest in the ditch with water rights unsold, the ditch is not exempt from taxation. Murray v. Bd. of Comm'rs, 28 Colo. 427, 65 P. 26 (1901).
Water rights deemed improvement to the lands benefitted. Water rights, although represented by stock in a mutual ditch company, are properly classified as an improvement to the land benefitted by the availability of irrigation for purposes of valuation of the real estate for taxes. Beaty v. Bd. of County Comm'rs, 101 Colo. 346, 73 P.2d 982 (1937).
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-3-104
What does Colorado Revised Statutes § 39-3-104 cover?
Section 39-3-104 ("Ditches, canals, and flumes - 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 § 39-3-104?
A common citation format is "Colorado Revised Statutes § 39-3-104" (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 § 39-3-104 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.