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.
Source: L. 2003: Entire part added, p. 1719, § 1, effective May 14.
Leased assets not subject to taxation
Colo. Rev. Stat. § 24-82-1004, under LEVERAGED LEASING.
Colo. Rev. Stat. § 24-82-1004