Colorado Code § 39-3-127

County fair property - exemption - limitation. Property, real and personal
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of any association duly organized pursuant to the laws of this state for the purpose of holding
county fairs to promote and advance the interests of agriculture, horticulture, animal husbandry,
home economics, and the mechanical attributes thereof shall be exempt from the levy and
collection of property tax so long as such property is actually and exclusively used for said
purpose and not for pecuniary profit.

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