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us-co/statute/39/39-10-102 — When taxes payable · Axiom

When taxes payable

4 rules

(1) (a) Repealed.

(b) (I) Except as otherwise provided in article 1.5 of this title, all property taxes shall become due and payable on January 1 of the year following that in which they are levied and shall become delinquent on June 16 of said year.

(II) This paragraph (b) is effective January 1, 1992.

(2) Except as otherwise provided in article 1.5 of this title 39, the treasurer shall accept payment of taxes tendered by any person and, upon request of the person who tendered the payment of taxes or the person's agent, issue a receipt therefor at any time after the tax list and warrant have been received by the treasurer.

in view

Whole section

Encodings · 4

property_tax_is_due_and_payableCO 39 § 39-10-102 · derived

C.R.S. 39-10-102(1)(b)(I)

name: property_tax_is_due_and_payable
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: C.R.S. 39-10-102(1)(b)(I)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-10-102
          excerpt: >-
            due and payable on January 1 of the year following that in which
            they are levied
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-10-102
          excerpt: Except as otherwise provided in article 1.5 of this title
versions:
  - effective_from: '1992-01-01'
    formula: |-
      day_is_january_1_of_year_following_property_tax_levy
      and article_1_5_does_not_provide_otherwise

property_tax_is_delinquentCO 39 § 39-10-102 · derived

C.R.S. 39-10-102(1)(b)(I)

name: property_tax_is_delinquent
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: C.R.S. 39-10-102(1)(b)(I)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-10-102
          excerpt: shall become delinquent on June 16 of said year
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-10-102
          excerpt: Except as otherwise provided in article 1.5 of this title
versions:
  - effective_from: '1992-01-01'
    formula: |-
      day_is_june_16_of_year_following_property_tax_levy
      and article_1_5_does_not_provide_otherwise

tax_payment_must_be_acceptedCO 39 § 39-10-102 · derived

C.R.S. 39-10-102(2)

name: tax_payment_must_be_accepted
kind: derived
entity: Payment
dtype: Judgment
period: Day
source: C.R.S. 39-10-102(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-102
          excerpt: the treasurer shall accept payment of taxes tendered by any person
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-10-102
          excerpt: Except as otherwise provided in article 1.5 of this title 39
versions:
  - effective_from: '0001-01-01'
    formula: |-
      payment_is_tendered_for_taxes
      and article_1_5_does_not_provide_otherwise

tax_payment_receipt_must_be_issuedCO 39 § 39-10-102 · derived

C.R.S. 39-10-102(2)

name: tax_payment_receipt_must_be_issued
kind: derived
entity: Payment
dtype: Judgment
period: Day
source: C.R.S. 39-10-102(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-102
          excerpt: >-
            upon request of the person who tendered the payment of taxes or the
            person's agent, issue a receipt
      - path: versions[0].formula
        kind: ordering
        source:
          corpus_citation_path: us-co/statute/39/39-10-102
          excerpt: >-
            at any time after the tax list and warrant have been received by the
            treasurer
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-10-102
          excerpt: Except as otherwise provided in article 1.5 of this title 39
versions:
  - effective_from: '0001-01-01'
    formula: |-
      payment_is_tendered_for_taxes
      and tenderer_or_agent_requests_receipt
      and treasurer_has_received_tax_list_and_warrant
      and article_1_5_does_not_provide_otherwise

▸rulespec code

Shown source

statutes/39/39-10-102.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

property_tax_is_due_and_payable

Derived

source: C.R.S. 39-10-102(1)(b)(I)

- name: property_tax_is_due_and_payable
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: C.R.S. 39-10-102(1)(b)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-10-102
            excerpt: due and payable on January 1 of the year following that in which they are levied
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-10-102
            excerpt: Except as otherwise provided in article 1.5 of this title
  versions:
    - effective_from: '1992-01-01'
      formula: |-
        day_is_january_1_of_year_following_property_tax_levy
        and article_1_5_does_not_provide_otherwise

property_tax_is_delinquent

Derived

source: C.R.S. 39-10-102(1)(b)(I)

- name: property_tax_is_delinquent
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: C.R.S. 39-10-102(1)(b)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-10-102
            excerpt: shall become delinquent on June 16 of said year
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-10-102
            excerpt: Except as otherwise provided in article 1.5 of this title
  versions:
    - effective_from: '1992-01-01'
      formula: |-
        day_is_june_16_of_year_following_property_tax_levy
        and article_1_5_does_not_provide_otherwise

tax_payment_must_be_accepted

Derived

source: C.R.S. 39-10-102(2)

- name: tax_payment_must_be_accepted
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: C.R.S. 39-10-102(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-102
            excerpt: the treasurer shall accept payment of taxes tendered by any person
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-10-102
            excerpt: Except as otherwise provided in article 1.5 of this title 39
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        payment_is_tendered_for_taxes
        and article_1_5_does_not_provide_otherwise

tax_payment_receipt_must_be_issued

Derived

source: C.R.S. 39-10-102(2)

- name: tax_payment_receipt_must_be_issued
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: C.R.S. 39-10-102(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-102
            excerpt: >-
              upon request of the person who tendered the payment of taxes or the person's agent,
              issue a receipt
        - path: versions[0].formula
          kind: ordering
          source:
            corpus_citation_path: us-co/statute/39/39-10-102
            excerpt: at any time after the tax list and warrant have been received by the treasurer
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-10-102
            excerpt: Except as otherwise provided in article 1.5 of this title 39
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        payment_is_tendered_for_taxes
        and tenderer_or_agent_requests_receipt
        and treasurer_has_received_tax_list_and_warrant
        and article_1_5_does_not_provide_otherwise

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When taxes payable

4 rules

Official source

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(1) (a) Repealed.

(II) This paragraph (b) is effective January 1, 1992.

in view

Whole section

Encodings · 4

property_tax_is_due_and_payableCO 39 § 39-10-102 · derived

C.R.S. 39-10-102(1)(b)(I)

name: property_tax_is_due_and_payable
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: C.R.S. 39-10-102(1)(b)(I)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-10-102
          excerpt: >-
            due and payable on January 1 of the year following that in which
            they are levied
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-10-102
          excerpt: Except as otherwise provided in article 1.5 of this title
versions:
  - effective_from: '1992-01-01'
    formula: |-
      day_is_january_1_of_year_following_property_tax_levy
      and article_1_5_does_not_provide_otherwise

property_tax_is_delinquentCO 39 § 39-10-102 · derived

C.R.S. 39-10-102(1)(b)(I)

name: property_tax_is_delinquent
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: C.R.S. 39-10-102(1)(b)(I)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-10-102
          excerpt: shall become delinquent on June 16 of said year
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-10-102
          excerpt: Except as otherwise provided in article 1.5 of this title
versions:
  - effective_from: '1992-01-01'
    formula: |-
      day_is_june_16_of_year_following_property_tax_levy
      and article_1_5_does_not_provide_otherwise

tax_payment_must_be_acceptedCO 39 § 39-10-102 · derived

C.R.S. 39-10-102(2)

name: tax_payment_must_be_accepted
kind: derived
entity: Payment
dtype: Judgment
period: Day
source: C.R.S. 39-10-102(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-102
          excerpt: the treasurer shall accept payment of taxes tendered by any person
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-10-102
          excerpt: Except as otherwise provided in article 1.5 of this title 39
versions:
  - effective_from: '0001-01-01'
    formula: |-
      payment_is_tendered_for_taxes
      and article_1_5_does_not_provide_otherwise

tax_payment_receipt_must_be_issuedCO 39 § 39-10-102 · derived

C.R.S. 39-10-102(2)

name: tax_payment_receipt_must_be_issued
kind: derived
entity: Payment
dtype: Judgment
period: Day
source: C.R.S. 39-10-102(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-102
          excerpt: >-
            upon request of the person who tendered the payment of taxes or the
            person's agent, issue a receipt
      - path: versions[0].formula
        kind: ordering
        source:
          corpus_citation_path: us-co/statute/39/39-10-102
          excerpt: >-
            at any time after the tax list and warrant have been received by the
            treasurer
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-10-102
          excerpt: Except as otherwise provided in article 1.5 of this title 39
versions:
  - effective_from: '0001-01-01'
    formula: |-
      payment_is_tendered_for_taxes
      and tenderer_or_agent_requests_receipt
      and treasurer_has_received_tax_list_and_warrant
      and article_1_5_does_not_provide_otherwise

▸rulespec code

Shown source

statutes/39/39-10-102.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

property_tax_is_due_and_payable

Derived

source: C.R.S. 39-10-102(1)(b)(I)

- name: property_tax_is_due_and_payable
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: C.R.S. 39-10-102(1)(b)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-10-102
            excerpt: due and payable on January 1 of the year following that in which they are levied
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-10-102
            excerpt: Except as otherwise provided in article 1.5 of this title
  versions:
    - effective_from: '1992-01-01'
      formula: |-
        day_is_january_1_of_year_following_property_tax_levy
        and article_1_5_does_not_provide_otherwise

property_tax_is_delinquent

Derived

source: C.R.S. 39-10-102(1)(b)(I)

- name: property_tax_is_delinquent
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: C.R.S. 39-10-102(1)(b)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-10-102
            excerpt: shall become delinquent on June 16 of said year
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-10-102
            excerpt: Except as otherwise provided in article 1.5 of this title
  versions:
    - effective_from: '1992-01-01'
      formula: |-
        day_is_june_16_of_year_following_property_tax_levy
        and article_1_5_does_not_provide_otherwise

tax_payment_must_be_accepted

Derived

source: C.R.S. 39-10-102(2)

- name: tax_payment_must_be_accepted
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: C.R.S. 39-10-102(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-102
            excerpt: the treasurer shall accept payment of taxes tendered by any person
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-10-102
            excerpt: Except as otherwise provided in article 1.5 of this title 39
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        payment_is_tendered_for_taxes
        and article_1_5_does_not_provide_otherwise

tax_payment_receipt_must_be_issued

Derived

source: C.R.S. 39-10-102(2)

- name: tax_payment_receipt_must_be_issued
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: C.R.S. 39-10-102(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-102
            excerpt: >-
              upon request of the person who tendered the payment of taxes or the person's agent,
              issue a receipt
        - path: versions[0].formula
          kind: ordering
          source:
            corpus_citation_path: us-co/statute/39/39-10-102
            excerpt: at any time after the tax list and warrant have been received by the treasurer
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-10-102
            excerpt: Except as otherwise provided in article 1.5 of this title 39
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        payment_is_tendered_for_taxes
        and tenderer_or_agent_requests_receipt
        and treasurer_has_received_tax_list_and_warrant
        and article_1_5_does_not_provide_otherwise