Definitions

Colo. Rev. Stat. § 39-24-102, under Taxation.

Colo. Rev. Stat. § 39-24-102

As used in this article 24, unless the context otherwise requires:

(1) Board means a board of arbitrators formed pursuant to section 39-24-105.

(2) State means any state, territory, or possession of the United States and the District of Columbia.

Source: L. 53: p. 355, � 2. CRS 53: � 138-8-2. C.R.S. 1963: � 138-7-2. L. 2025: Entire section amended, (SB 25-275), ch. 377, p. 2104, � 316, effective August 6.