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2017 Colorado Revised Statutes
Title 38 - Property - Real and Personal
Real Property
Article 30.5 - Conservation Easements
§ 38-30.5-109. Taxation
Universal Citation: CO Rev Stat ยง 38-30.5-109 (2017)
Conservation easements in gross shall be subject to assessment, taxation, or exemption from taxation in accordance with general laws applicable to the assessment and taxation of interests in real property. Real property subject to one or more conservation easements in gross shall be assessed, however, with due regard to the restricted uses to which the property may be devoted. The valuation for assessment of a conservation easement which is subject to assessment and taxation, plus the valuation for assessment of lands subject to such easement, shall equal the valuation for assessment which would have been determined as to such lands if there were no conservation easement.
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