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us-co/statute/39/39-1-106 — Partial interests not subject to separate tax · Axiom

Partial interests not subject to separate tax

2 rules

For purposes of property taxation, it shall make no difference that the use, possession, or ownership of any taxable property is qualified, limited, not the subject of alienation, or the subject of levy or distraint separately from the particular tax derivable therefrom. Severed mineral interests shall also be taxed.

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Whole section

Encodings · 2

stated_property_qualification_does_not_preclude_taxationCO 39 § 39-1-106 · derived

C.R.S. § 39-1-106

name: stated_property_qualification_does_not_preclude_taxation
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: C.R.S. § 39-1-106
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-1-106
versions:
  - effective_from: '0001-01-01'
    formula: |-
      property_is_taxable
      and (
        property_use_is_qualified
        or property_possession_is_limited
        or property_ownership_is_not_subject_to_alienation
        or property_is_subject_to_separate_levy_or_distraint
      )

severed_mineral_interest_is_taxableCO 39 § 39-1-106 · derived

C.R.S. § 39-1-106

name: severed_mineral_interest_is_taxable
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: C.R.S. § 39-1-106
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-1-106
versions:
  - effective_from: '0001-01-01'
    formula: asset_is_severed_mineral_interest

▸rulespec code

Shown source

statutes/39/39-1-106.yaml

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View on GitHub

Rules

stated_property_qualification_does_not_preclude_taxation

Derived

source: C.R.S. § 39-1-106

- name: stated_property_qualification_does_not_preclude_taxation
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-1-106
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-1-106
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        property_is_taxable
        and (
          property_use_is_qualified
          or property_possession_is_limited
          or property_ownership_is_not_subject_to_alienation
          or property_is_subject_to_separate_levy_or_distraint
        )

severed_mineral_interest_is_taxable

Derived

source: C.R.S. § 39-1-106

- name: severed_mineral_interest_is_taxable
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-1-106
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-1-106
  versions:
    - effective_from: '0001-01-01'
      formula: asset_is_severed_mineral_interest

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Partial interests not subject to separate tax

2 rules

Official source

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Whole section

Encodings · 2

stated_property_qualification_does_not_preclude_taxationCO 39 § 39-1-106 · derived

C.R.S. § 39-1-106

name: stated_property_qualification_does_not_preclude_taxation
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: C.R.S. § 39-1-106
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-1-106
versions:
  - effective_from: '0001-01-01'
    formula: |-
      property_is_taxable
      and (
        property_use_is_qualified
        or property_possession_is_limited
        or property_ownership_is_not_subject_to_alienation
        or property_is_subject_to_separate_levy_or_distraint
      )

severed_mineral_interest_is_taxableCO 39 § 39-1-106 · derived

C.R.S. § 39-1-106

name: severed_mineral_interest_is_taxable
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: C.R.S. § 39-1-106
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-1-106
versions:
  - effective_from: '0001-01-01'
    formula: asset_is_severed_mineral_interest

▸rulespec code

Shown source

statutes/39/39-1-106.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

stated_property_qualification_does_not_preclude_taxation

Derived

source: C.R.S. § 39-1-106

- name: stated_property_qualification_does_not_preclude_taxation
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-1-106
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-1-106
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        property_is_taxable
        and (
          property_use_is_qualified
          or property_possession_is_limited
          or property_ownership_is_not_subject_to_alienation
          or property_is_subject_to_separate_levy_or_distraint
        )

severed_mineral_interest_is_taxable

Derived

source: C.R.S. § 39-1-106

- name: severed_mineral_interest_is_taxable
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-1-106
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-1-106
  versions:
    - effective_from: '0001-01-01'
      formula: asset_is_severed_mineral_interest