2020 Colorado Revised Statutes
Title 37 - Water And Irrigation
Article 44. Internal Improvement Districts Law of 1923
Section 37-44-110. Title - tax exemption.

The title to all property acquired under the provisions of this article, immediately and by operation of law, shall vest in such internal improvement district in its corporate name, and shall be held by such district in trust and is hereby dedicated and set apart for the uses and purposes set forth in this article, and shall be exempt from all taxation, and said board is hereby empowered to hold, use, acquire, manage, occupy, and possess said property.

Source: L. 23: p. 496, § 8. CSA: C. 138, § 24. CRS 53: § 149-5-8. C.R.S. 1963: § 150-4-8.

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