Colorado Code § 43-1-1504

Possessory interests in transfer facilities - taxation
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Any person obtaining
a possessory interest in any portion of a transfer facility located on property that is owned by the
department for the provision of retail or commercial goods or services pursuant to this section
shall be deemed in control of that portion of the facility and shall be subject to property taxation
to the extent of the person's possessory interest in that portion of the facility.

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