Colorado Revised Statutes Title 39. Taxation § 39-3-201. Legislative declaration

(a)Section 3.5 of article X of the state constitution, which was approved by the registered electors of the state at the 2000 general election and amended by the registered electors of the state at the 2006 general election, provides property tax exemptions for a qualifying senior and for a qualifying “disabled veteran”, defined, in accordance with the “people first language” requirements of section 2-2-802, in section 39-3-202(3.5) as a “qualifying veteran with a disability” for purposes of this part 2;

(b) It is within the legislative prerogative of the general assembly to enact legislation to implement section 3.5 of article X of the state constitution that will ensure compliance with the requirements of said section and facilitate its operation;

(c) In enacting legislation to implement section 3.5 of article X of the state constitution the general assembly has attempted to interpret the provisions of section 3.5 of article X of the state constitution in a manner that gives its words their natural and obvious significance;

(d) This part 2 reflects the considered judgment of the general assembly regarding the meaning and implementation of the provisions of section 3.5 of article X of the state constitution.