A qualified state capital asset that is the subject of a leveraged leasing agreement shall be treated for tax purposes as tax-exempt property owned by the state.
C.R.S. § 24-82-1004
Leased assets not subject to taxation
Known as the Solar Energy Research and Development Act
The act spans §§ 24-82-1001 to 24-82-902 (60 sections).
Digitized from: Public.Law — Colorado Revised Statutes. Reproduced from public-domain Colorado statutes; confirm against the official source for the current text. Not legal advice.