1. (1) The following are exempt from all taxation and assessments in Colorado:

   1. (a) The income or other revenues of the authority;
   2. (b) All properties at any time owned by the authority;
   3. (c) Any bonds, notes, or other obligations issued pursuant to this article 117 or any interest paid on those bonds, notes, or other obligations;
   4. (d) The transfer of and the income, including any profit made on sale, from any such bonds or other obligations; and
   5. (e) All trust indentures and other documents issued in connection with such bonds or other obligations.
2. (2) Bonds issued by the authority are also exempt from the provisions of article 51 of title 11.

Source: L. 2025: Entire article added, (SB 25-081), ch. 320, p. 1685, § 3, effective August 6.