Colo. Rev. Stat. § 39-3-126
Horticultural improvements - exemption - limitation - exception
Colorado · Colorado Revised Statutes Title 39 — Taxation · Status: effective
Cite this
- Citation
- Colo. Rev. Stat. § 39-3-126, Horticultural improvements - exemption - limitation - exception, Colorado, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2318342
- Permanent ID
ys:prov:2318342@1- SHA-256
902e8f9d06e950a8a8906d0959bb8787897048cf8d983ca32be57d6a34cca127
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
Any increase in value of privately owned lands resulting from the planting of trees shall not be taken into account in determining the actual value of such lands for a period of thirty years from the date of planting such trees. This section shall apply to all lands so planted; however, in the event that any trees become sufficiently mature as to be of economic use and value prior to the expiration of thirty years, any increase in use and value shall be thereafter taken into account in determining the actual value of such lands.