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us-co/statute/39/39-1-108 — Payment of taxes - grantor and grantee · Axiom

Payment of taxes - grantor and grantee

2 rules

As between the grantor and grantee of property other than property described in section 39-5-104.5, when the instrument of conveyance does not contain an express agreement as to which party shall pay the taxes that may be levied on the property conveyed in the year in which conveyed, if such conveyance is made after the thirty-first day of December and before the first day of July next following, the grantee shall pay such taxes; but if the conveyance is made after the thirtieth day of June and before the first day of January next following, the grantor shall pay such taxes.

in view

Whole section

Encodings · 2

grantee_pays_conveyed_property_taxesCO 39 § 39-1-108 · derived

C.R.S. 39-1-108

name: grantee_pays_conveyed_property_taxes
kind: derived
entity: PropertyConveyance
dtype: Judgment
period: Day
source: C.R.S. 39-1-108
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-1-108
versions:
  - effective_from: '0001-01-01'
    formula: |-
      not property_is_described_in_section_39_5_104_5
      and instrument_has_no_express_agreement_as_to_tax_payment
      and conveyance_is_after_december_31_and_before_following_july_1

grantor_pays_conveyed_property_taxesCO 39 § 39-1-108 · derived

C.R.S. 39-1-108

name: grantor_pays_conveyed_property_taxes
kind: derived
entity: PropertyConveyance
dtype: Judgment
period: Day
source: C.R.S. 39-1-108
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-1-108
versions:
  - effective_from: '0001-01-01'
    formula: |-
      not property_is_described_in_section_39_5_104_5
      and instrument_has_no_express_agreement_as_to_tax_payment
      and conveyance_is_after_june_30_and_before_following_january_1

▸rulespec code

Shown source

statutes/39/39-1-108.yaml

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View on GitHub

Rules

grantee_pays_conveyed_property_taxes

Derived

source: C.R.S. 39-1-108

- name: grantee_pays_conveyed_property_taxes
  kind: derived
  entity: PropertyConveyance
  dtype: Judgment
  period: Day
  source: C.R.S. 39-1-108
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-1-108
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        not property_is_described_in_section_39_5_104_5
        and instrument_has_no_express_agreement_as_to_tax_payment
        and conveyance_is_after_december_31_and_before_following_july_1

grantor_pays_conveyed_property_taxes

Derived

source: C.R.S. 39-1-108

- name: grantor_pays_conveyed_property_taxes
  kind: derived
  entity: PropertyConveyance
  dtype: Judgment
  period: Day
  source: C.R.S. 39-1-108
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-1-108
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        not property_is_described_in_section_39_5_104_5
        and instrument_has_no_express_agreement_as_to_tax_payment
        and conveyance_is_after_june_30_and_before_following_january_1

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 39-5-104.5inferredCO › Statutes › Title 39 › § 39-5-104.5

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Payment of taxes - grantor and grantee

2 rules

Official source

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in view

Whole section

Encodings · 2

grantee_pays_conveyed_property_taxesCO 39 § 39-1-108 · derived

C.R.S. 39-1-108

name: grantee_pays_conveyed_property_taxes
kind: derived
entity: PropertyConveyance
dtype: Judgment
period: Day
source: C.R.S. 39-1-108
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-1-108
versions:
  - effective_from: '0001-01-01'
    formula: |-
      not property_is_described_in_section_39_5_104_5
      and instrument_has_no_express_agreement_as_to_tax_payment
      and conveyance_is_after_december_31_and_before_following_july_1

grantor_pays_conveyed_property_taxesCO 39 § 39-1-108 · derived

C.R.S. 39-1-108

name: grantor_pays_conveyed_property_taxes
kind: derived
entity: PropertyConveyance
dtype: Judgment
period: Day
source: C.R.S. 39-1-108
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-1-108
versions:
  - effective_from: '0001-01-01'
    formula: |-
      not property_is_described_in_section_39_5_104_5
      and instrument_has_no_express_agreement_as_to_tax_payment
      and conveyance_is_after_june_30_and_before_following_january_1

▸rulespec code

Shown source

statutes/39/39-1-108.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

grantee_pays_conveyed_property_taxes

Derived

source: C.R.S. 39-1-108

- name: grantee_pays_conveyed_property_taxes
  kind: derived
  entity: PropertyConveyance
  dtype: Judgment
  period: Day
  source: C.R.S. 39-1-108
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-1-108
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        not property_is_described_in_section_39_5_104_5
        and instrument_has_no_express_agreement_as_to_tax_payment
        and conveyance_is_after_december_31_and_before_following_july_1

grantor_pays_conveyed_property_taxes

Derived

source: C.R.S. 39-1-108

- name: grantor_pays_conveyed_property_taxes
  kind: derived
  entity: PropertyConveyance
  dtype: Judgment
  period: Day
  source: C.R.S. 39-1-108
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-1-108
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        not property_is_described_in_section_39_5_104_5
        and instrument_has_no_express_agreement_as_to_tax_payment
        and conveyance_is_after_june_30_and_before_following_january_1

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 39-5-104.5inferredCO › Statutes › Title 39 › § 39-5-104.5