No.

Mr. Raymond E. Carper Property Tax Administrator Division of Property Taxation Department of Local Affairs 623 State Centennial Building 1313 Sherman Street Denver, Colorado 80203

Dear Mr. Carper:

QUESTION PRESENTED AND CONCLUSION

Reference is made to your letter of May 11, 1979, to the attorney general, wherein you inquire whether or not personal property in the nature of office copy machines leased by First National Leasing of California to Colorado State University and Poudre R-1 School District is tax exempt pursuant to C.R.S. 1973, 31-15-801 and 31-15-802.

My conclusion is "no."

ANALYSIS

C.R.S.…