Horticultural improvements - exemption - limitation - exception. — Colorado Code § 39-3-126
Colorado Code § 39-3-126 — Horticultural improvements - exemption - limitation - exception.. Reproduced from the official Colorado Revised Statutes, with a citation summary, verification link, and related provisions.
§ 39-3-126. Horticultural improvements - exemption - limitation - exception.
Any increase in value of privately owned lands resulting from the planting of trees shall not be taken into account in determining the actual value of such lands for a period of thirty years from the date of planting such trees. This section shall apply to all lands so planted; however, in the event that any trees become sufficiently mature as to be of economic use and value prior to the expiration of thirty years, any increase in use and value shall be thereafter taken into account in determining the actual value of such lands.
Source: L. 89: Entire article R&RE, p. 1478, § 1, effective April 23.
Editor's note: This section is similar to former § 39-3-103 as it existed prior to 1989.
Source: official Colorado text · Last verified 2026-08-27
At a glance
- Citation: Colorado Revised Statutes § 39-3-126
- Jurisdiction: Colorado
- Code: Colorado Revised Statutes
- Subject: Horticultural improvements - exemption - limitation - exception.
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Colorado Revised Statutes. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Colorado attorney.
Common questions
What is the source of Colorado Revised Statutes § 39-3-126?
The text above is transcribed from the Colorado Revised Statutes, the codified statutes of Colorado. The official publisher link appears under "Verify the text" on this page.
What subject does Colorado Revised Statutes § 39-3-126 address?
It addresses "Horticultural improvements - exemption - limitation - exception.". Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Colorado Revised Statutes § 39-3-126 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Colorado source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Colorado law to your facts requires a licensed Colorado attorney who can review the specifics.