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us-co/statute/39/39-1-105 — Assessment date · Axiom

Assessment date

2 rules

All taxable property, real and personal, within the state at twelve noon on the first day of January of each year, designated as the official assessment date, shall be listed, appraised, and valued for assessment in the county wherein it is located on the assessment date. Personal property shall be listed and valued separately from real property. Whenever construction of any new taxable building within the boundaries of a county occurs subsequent to the assessment date but before July 1 and such county has resolved to implement the procedures set out in section 39-5-132, such building shall be listed, appraised, and valued pursuant to section 39-5-132.

in view

Whole section

Encodings · 2

taxable_property_assessment_in_location_county_requiredCO 39 § 39-1-105 · derived

Colorado Revised Statutes § 39-1-105

name: taxable_property_assessment_in_location_county_required
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colorado Revised Statutes § 39-1-105
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-1-105
versions:
  - effective_from: '0001-01-01'
    formula: |-
      asset_is_taxable_property
      and asset_is_within_state_on_official_assessment_date

taxable_personal_property_separate_listing_and_valuation_requiredCO 39 § 39-1-105 · derived

Colorado Revised Statutes § 39-1-105

name: taxable_personal_property_separate_listing_and_valuation_required
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colorado Revised Statutes § 39-1-105
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-1-105
versions:
  - effective_from: '0001-01-01'
    formula: |-
      asset_is_taxable_property
      and asset_is_within_state_on_official_assessment_date
      and asset_is_personal_property

▸rulespec code

Shown source

statutes/39/39-1-105.yaml

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View on GitHub

Rules

taxable_property_assessment_in_location_county_required

Derived

source: Colorado Revised Statutes § 39-1-105

- name: taxable_property_assessment_in_location_county_required
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colorado Revised Statutes § 39-1-105
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-1-105
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        asset_is_taxable_property
        and asset_is_within_state_on_official_assessment_date

taxable_personal_property_separate_listing_and_valuation_required

Derived

source: Colorado Revised Statutes § 39-1-105

- name: taxable_personal_property_separate_listing_and_valuation_required
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colorado Revised Statutes § 39-1-105
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-1-105
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        asset_is_taxable_property
        and asset_is_within_state_on_official_assessment_date
        and asset_is_personal_property

▸citations (2)

References

This rule cites 2 other rules.

CO 39 § 39-5-132inferredCO › Statutes › Title 39 › § 39-5-132
CO 39 § 39-5-132inferredCO › Statutes › Title 39 › § 39-5-132

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Assessment date

2 rules

Official source

graph ↗build calculator ↗

in view

Whole section

Encodings · 2

taxable_property_assessment_in_location_county_requiredCO 39 § 39-1-105 · derived

Colorado Revised Statutes § 39-1-105

name: taxable_property_assessment_in_location_county_required
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colorado Revised Statutes § 39-1-105
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-1-105
versions:
  - effective_from: '0001-01-01'
    formula: |-
      asset_is_taxable_property
      and asset_is_within_state_on_official_assessment_date

taxable_personal_property_separate_listing_and_valuation_requiredCO 39 § 39-1-105 · derived

Colorado Revised Statutes § 39-1-105

name: taxable_personal_property_separate_listing_and_valuation_required
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colorado Revised Statutes § 39-1-105
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-1-105
versions:
  - effective_from: '0001-01-01'
    formula: |-
      asset_is_taxable_property
      and asset_is_within_state_on_official_assessment_date
      and asset_is_personal_property

▸rulespec code

Shown source

statutes/39/39-1-105.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

taxable_property_assessment_in_location_county_required

Derived

source: Colorado Revised Statutes § 39-1-105

- name: taxable_property_assessment_in_location_county_required
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colorado Revised Statutes § 39-1-105
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-1-105
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        asset_is_taxable_property
        and asset_is_within_state_on_official_assessment_date

taxable_personal_property_separate_listing_and_valuation_required

Derived

source: Colorado Revised Statutes § 39-1-105

- name: taxable_personal_property_separate_listing_and_valuation_required
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colorado Revised Statutes § 39-1-105
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-1-105
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        asset_is_taxable_property
        and asset_is_within_state_on_official_assessment_date
        and asset_is_personal_property

▸citations (2)

References

This rule cites 2 other rules.

CO 39 § 39-5-132inferredCO › Statutes › Title 39 › § 39-5-132
CO 39 § 39-5-132inferredCO › Statutes › Title 39 › § 39-5-132