Title 12, Professions and Occupations
0 chapters · 1,262 sections in this title.
Colo. Rev. Stat. § 12-15-101 Legislative declaration
3.0K chars
(1) The general assembly finds, determines, and declares that: (a) Colorado's conservation easement program is an important preservation tool used to balance economic needs with natural resources such as land and water preservation. Colorado's conservation easement tax credit and…
Colo. Rev. Stat. § 12-15-101.5 Definitions
0.3K chars
As used in this article 15, unless the context otherwise requires: (1) Commission means the conservation easement oversight commission created in section 12-15-103 (1). (2) Division means the division of conservation created in section 12-15-102 (1). Source: L. 2025: Entire secti…
Colo. Rev. Stat. § 12-15-102 Division of conservation - creation - director
1.7K chars
(1) There is created in the department the division of conservation. The executive director is authorized by this section to employ, subject to the provisions of the state personnel system laws of the state, a director of the division, who in turn shall employ such deputies, cler…
Colo. Rev. Stat. § 12-15-103 Conservation easement oversight commission - created
13.5K chars
(1) There is created in the division a conservation easement oversight commission. The commission is a type 2 entity, as defined in section 24-1-105, and exercises its powers and performs its duties and functions under the division. The commission consists of nine members as foll…
Colo. Rev. Stat. § 12-15-104 Certification of conservation easement holders - rules - definition
9.6K chars
(1) The division shall, in consultation with the commission created in section 12-15-103, establish and administer a certification program for qualified organizations under section 170 (h) of the federal “Internal Revenue Code of 1986”, as amended, that hold conservation easement…
Colo. Rev. Stat. § 12-15-105 Conservation easement tax credit certificates - rules
22.7K chars
(1) The division shall receive tax credit certificate applications from and issue certificates to landowners for income tax credits for conservation easements donated on or after January 1, 2011, in accordance with section 39-22-522 (2.5) and this article 15. Nothing in this sect…
Colo. Rev. Stat. § 12-15-106 Conservation easement tax credit certificate application process - definitions - rules
38.2K chars
(1) For purposes of this section: (a) “Application” means an application for a tax credit certificate submitted pursuant to section 12-15-105 or this section. (b) “Conservation purpose” means conservation purpose as defined in section 170 (h) of the federal “Internal Revenue Code…
Colo. Rev. Stat. § 12-15-107 Conservation cash fund
0.7K chars
There is hereby created in the state treasury the conservation cash fund, which consists of any money transferred pursuant to sections 12-15-104 and 12-15-106 and any gifts, grants, and donations provided to carry out the purposes of this article 15. All money in the fund shall b…