Personal effects which are not used for the production of income at any time shall be exempt from the levy and collection of property tax.
Source: L. 89: Entire article R&RE, p. 1471, § 1, effective April 23.
Personal effects - exemption
Colo. Rev. Stat. § 39-3-103, under PROPERTY EXEMPT FROM TAXATION.
Colo. Rev. Stat. § 39-3-103