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Colo. Rev. Stat. § 39-3-104

Ditches, canals, and flumes - exemption

Colorado · Colorado Revised Statutes Title 39 — Taxation · Status: effective

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Colo. Rev. Stat. § 39-3-104, Ditches, canals, and flumes - exemption, Colorado, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2318311
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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.