Colorado § 39-3-114 - Burden - claim for charitable exemption.
Full text of Colorado Colorado Revised Statutes § 39-3-114 — Burden - claim for charitable exemption., with citation guidance and answers to common questions.
§ 39-3-114. Burden - claim for charitable exemption.
The burden shall be on the owner and operator of any residential property for which an exemption is claimed pursuant to any of the provisions of sections 39-3-109 and 39-3-112 to show facts sufficient to support the exemption claimed. In determining whether or not a particular property is entitled to such an exemption provided for in any of said sections, the administrator may require the owner or operator of such property to annually submit a complete financial report on its operations and may require any occupants whose residential units are claimed to qualify for such exemption to submit copies of their federal or state income tax returns.
Source: L. 89: Entire article R&RE, p. 1475, § 1, effective April 23. L. 2009: Entire section amended, (SB 09-042), ch. 176, p. 781, § 4, effective August 5.
Editor's note: This section is similar to former § 39-3-101 (1)(g) as it existed prior to 1989.
ANNOTATION
Subsection (1)(g) not violative of equal protection. There can be no doubt that the general assembly intended to treat property owned and used by a charity differently than property merely used by a charity. Since within these classes all persons or entities are treated similarly, there is no violation of equal protection under the fourteenth amendment. First Nat'l Bank v. Bd. of County Comm'rs, 189 Colo. 128, 538 P.2d 427 (1975) (decided under former law).
Frequently Asked Questions About Colorado § 39-3-114
What does Colorado Revised Statutes § 39-3-114 cover?
Section 39-3-114 ("Burden - claim for charitable 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 § 39-3-114?
A common citation format is "Colorado Revised Statutes § 39-3-114" (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 § 39-3-114 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.