Colo. Rev. Stat. § 39-3-118

Current through Chapter 519 of the 2024 Legislative Session and Chapter 2 of the 2024 First Extraordinary Session

Section 39-3-118 - Intangible personal property - exemption

Intangible personal property shall be exempt from the levy and collection of property tax. For purposes of this section, "intangible personal property" shall include, but is not limited to, computer software.

C.R.S. § 39-3-118

L. 89: Entire article R&RE, p. 1476, § 1, effective April 23. L. 90: Entire section amended, p. 1715, § 2, effective May 2.

This section is similar to former § 39-3-101 (1)(i) as it existed prior to 1989.

For the legislative declaration contained in the 1990 act amending this section, see section 1 of chapter 281, Session Laws of Colorado 1990.