Article X. Revenue

Article X, Section 10. Corporations subject to tax

Constitution of the State of Colorado

Official text

All corporations in this state, or doing business therein, shall be subject to taxation for state, county, school, municipal and other purposes, on the real and personal property owned or used by them within the territorial limits of the authority levying the tax.

Source: Entire article added, effective August 1, 1876, see L. 1877, p. 58.

Source: Colorado Revised Statutes 2024, Constitution (Colorado Office of Legislative Legal Services)

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