Colorado § 39-3-118.7 - Community solar garden - partial business personal property tax exemption - definitions.
Full text of Colorado Colorado Revised Statutes § 39-3-118.7 — Community solar garden - partial business personal property tax exemption - definitions., with citation guidance and answers to common questions.
§ 39-3-118.7. Community solar garden - partial business personal property tax exemption - definitions.
(1) As used in this section, unless the context otherwise requires:
(a) "Community solar garden" has the same meaning as set forth in section 40-2-127 (2)(b)(I)(A), C.R.S.
(b) "Subscriber" has the same meaning as set forth in section 40-2-127 (2)(b)(II), C.R.S.
(2) For property tax years commencing on and after January 1, 2015, but before January 1, 2021, there is exempt from the levy and collection of property tax the percentage of alternating current electricity capacity of a community solar garden that is attributed to residential or governmental subscribers, or to subscribers that are organizations that have been granted property tax exemptions pursuant to sections 39-3-106 to 39-3-113.5.
Source: L. 2014: Entire section added, (HB 14-1101), ch. 172, p. 627, § 1, effective August 6.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-3-118.7
What does Colorado Revised Statutes § 39-3-118.7 cover?
Section 39-3-118.7 ("Community solar garden - partial business personal property tax exemption - definitions.") 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 § 39-3-118.7?
A common citation format is "Colorado Revised Statutes § 39-3-118.7" (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 § 39-3-118.7 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.