For property tax years commencing on and after January 1, 2023, but before January 1, 2030, an electric vehicle charging system, as defined in section 38-12-601 (6)(a), is exempt from the levy and collection of property tax.
Source: L. 2023: Entire section added, (HB 23-1233), ch. 245, p. 1327, § 12, effective May 23.