Intangible personal property shall be exempt from the levy and collection of property tax. For purposes of this section, “intangible personal property” shall include, but is not limited to, computer software.
C.R.S. § 39-3-118
Intangible personal property
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.