§ 39-1-106. Partial interests not subject to separate tax

CO Rev Stat § 39-1-106 (2018) (N/A)
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For purposes of property taxation, it shall make no difference that the use, possession, or ownership of any taxable property is qualified, limited, not the subject of alienation, or the subject of levy or distraint separately from the particular tax derivable therefrom. Severed mineral interests shall also be taxed.