Colorado Code § 39-3-126

Horticultural improvements - exemption - limitation - exception. Any
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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.

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