Property, real and personal, 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.L. 89: Entire article R&RE, p. 1478, § 1, effective April 23.This section is similar to former § 39-3-104 as it existed prior to 1989.
Colorado Legal Code