# C.R.S. § 23-5-105: 23-5-105. Tax exemption

> Colorado · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_CO_T23_A5_S23-5-105

## Section

- **Citation:** C.R.S. § 23-5-105
- **Heading:** 23-5-105. Tax exemption
- **Jurisdiction:** Colorado
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** CO Code / Title 23 / Article 5 / Section 23-5-105

## Text

23-5-105. Tax exemption. Any bonds, certificates, or warrants issued pursuant to the provisions of sections 23-5-102 to 23-5-105 by the governing board of any state educational institution shall be exempt from taxation for any state, county, school district, special district, municipal, or other purpose in the state of Colorado.

## Nearby sections

- [C.R.S. § 23-5-101 23-5-101. Colorado educational institutions - annual reports](https://www.frixlaw.com/law-library/statutes/STATE_CO_T23_A5_S23-5-101.md)
- [C.R.S. § 23-5-101.5 23-5-101.5. Enterprise status of auxiliary facilities - definitions](https://www.frixlaw.com/law-library/statutes/STATE_CO_T23_A5_S23-5-101.5.md)
- [C.R.S. § 23-5-101.7 23-5-101.7. Enterprise status of institutions of higher education](https://www.frixlaw.com/law-library/statutes/STATE_CO_T23_A5_S23-5-101.7.md)
- [C.R.S. § 23-5-101.8 23-5-101.8. Enterprise status of institutions of higher education - loans - bonds](https://www.frixlaw.com/law-library/statutes/STATE_CO_T23_A5_S23-5-101.8.md)
- [C.R.S. § 23-5-101.9 23-5-101.9. Repeal](https://www.frixlaw.com/law-library/statutes/STATE_CO_T23_A5_S23-5-101.9.md)
- [C.R.S. § 23-5-102 23-5-102. Funding for auxiliary facilities - institutions of higher education - loans - bo](https://www.frixlaw.com/law-library/statutes/STATE_CO_T23_A5_S23-5-102.md)
- [C.R.S. § 23-5-103 23-5-103. Pledge of income](https://www.frixlaw.com/law-library/statutes/STATE_CO_T23_A5_S23-5-103.md)
- [C.R.S. § 23-5-104 23-5-104. No property lien](https://www.frixlaw.com/law-library/statutes/STATE_CO_T23_A5_S23-5-104.md)
- [C.R.S. § 23-5-105 23-5-105. Tax exemption](https://www.frixlaw.com/law-library/statutes/STATE_CO_T23_A5_S23-5-105.md)
- [C.R.S. § 23-5-105.5 23-5-105.5. State board for community colleges and occupational education - authority to cre](https://www.frixlaw.com/law-library/statutes/STATE_CO_T23_A5_S23-5-105.5.md)
- [C.R.S. § 23-5-106 23-5-106. Authority of governing boards - general - health-care insurance - contracts of i](https://www.frixlaw.com/law-library/statutes/STATE_CO_T23_A5_S23-5-106.md)
- [C.R.S. § 23-5-106.5 23-5-106.5. Authority of governing boards - student applications - criminal and disciplinary](https://www.frixlaw.com/law-library/statutes/STATE_CO_T23_A5_S23-5-106.5.md)
- [C.R.S. § 23-5-107 23-5-107. Authority of governing boards - parking](https://www.frixlaw.com/law-library/statutes/STATE_CO_T23_A5_S23-5-107.md)
- [C.R.S. § 23-5-108 23-5-108. Governing boards authorized to cede jurisdiction for enforcement of traffic laws](https://www.frixlaw.com/law-library/statutes/STATE_CO_T23_A5_S23-5-108.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_CO_T23_A5_S23-5-105. Check the current official text before relying on it. Not legal advice.