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2020 Colorado Revised Statutes
Title 29 - Government - Local
Article 4. Housing
Section 29-4-313. Taxation.
Universal Citation: CO Rev Stat § 29-4-313 (2020)
Every development plan for an area shall provide that the purchaser of any of the property of the area shall pay taxes thereon as upon any other property and shall also provide that the lessee of any part of the area shall pay taxes on the improvements erected by the lessee on the leased land, and such development plan shall include a requirement that the lessee, in addition, shall pay to the county treasurer annually a sum equal to what would have been the taxes on the land in case of an outright purchase thereof.
Source: L. 45: p. 623, § 13. CSA: C. 82, § 74. CRS 53: § 69-4-13. C.R.S. 1963: § 69-413.
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