C.R.S. § 39-3-104

39-3-104. Ditches, canals, and flumes - exemption

Year: 2026Length: 38 wordsOfficial source
39-3-104. Ditches, canals, and flumes - exemption. 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.
C.R.S. § 39-3-104: 39-3-104. Ditches, canals, and flumes - exemption | Justis AI