Equipment used in the development of wind energy is exempt from the levy and collection of personal property tax until the equipment is first used pursuant to section 39-3-118.5, C.R.S.
Source: L. 2012: Entire article added, (HB 12-1105), ch. 230, p. 1013, § 1, effective August 8. L. 2015: Entire article amended, (HB 15-1121), ch. 19, p. 49, § 1, effective August 5.