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us-co/statute/39/39-10-105 — Receipt for taxes · Axiom

Receipt for taxes

4 rules

(1) Upon request of an individual taxpayer or the taxpayer's agent, the treasurer shall issue and shall mail, if additionally requested, a receipt for each payment of taxes received, which shall state the amount of taxes paid and any delinquent interest thereon, the year or portion thereof for which such taxes apply, the property upon which such taxes are paid, and a notation of any taxes levied thereon for prior years which are unpaid and delinquent. A copy of the statement specified in section 39-10-103, when stamped paid by the treasurer, shall suffice for such receipt. The apportionment of the total tax levy may be printed or stamped on the reverse side of each tax receipt issued or may be separately furnished to the taxpayer. The mortgagee or beneficiary of a deed of trust is not required to retain a tax receipt for the property which is the subject of the mortgage or the deed of trust.

(1.5) In lieu of issuing and mailing individual receipts, the treasurer may issue and mail a certified listing of taxes paid and any delinquent interest thereon, the year or portion thereof for which such taxes apply, and sufficient identification of the property upon which such taxes are paid to those taxpayers or their agents for combined tax payments on ten or more assessed parcels.

(2) The treasurer shall retain in the office as part of the records thereof a copy of every receipt issued by the treasurer for taxes paid, which copies shall be recorded or filed in the order of issuance. The original tax receipt, or a copy thereof, or a copy of any entry in the treasurer's records concerning the same shall, when certified by the treasurer or the treasurer's deputy, be received in all places as prima facie evidence of payments of the taxes. For purposes of this section, copy means a reproduction of the original by any means, including, but not limited to, a photograph, a microfilm or optical imaging record, a computer disk image, or any other means of record retention chosen by the treasurer.

(3) Repealed.

in view

Whole section

Encodings · 4

combined_tax_payment_minimum_assessed_parcelsCO 39 § 39-10-105 · parameter

C.R.S. 39-10-105(1.5)

name: combined_tax_payment_minimum_assessed_parcels
kind: parameter
dtype: Count
source: C.R.S. 39-10-105(1.5)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-10-105
          excerpt: combined tax payments on ten or more assessed parcels
versions:
  - effective_from: '0001-01-01'
    formula: '10'

tax_receipt_must_be_issuedCO 39 § 39-10-105 · derived

C.R.S. 39-10-105(1)

name: tax_receipt_must_be_issued
kind: derived
entity: Treasurer
dtype: Judgment
period: Year
source: C.R.S. 39-10-105(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-105
          excerpt: >-
            Upon request of an individual taxpayer or the taxpayer's agent, the
            treasurer shall issue ... a receipt for each payment of taxes
            received
versions:
  - effective_from: '0001-01-01'
    formula: |-
      individual_taxpayer_or_agent_requests_tax_receipt
      and tax_payment_is_received

tax_receipt_must_be_mailedCO 39 § 39-10-105 · derived

C.R.S. 39-10-105(1)

name: tax_receipt_must_be_mailed
kind: derived
entity: Treasurer
dtype: Judgment
period: Year
source: C.R.S. 39-10-105(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-105
          excerpt: >-
            shall mail, if additionally requested, a receipt for each payment of
            taxes received
versions:
  - effective_from: '0001-01-01'
    formula: |-
      individual_taxpayer_or_agent_requests_tax_receipt
      and tax_payment_is_received
      and taxpayer_or_agent_additionally_requests_receipt_mailed

certified_tax_payment_listing_may_be_issuedCO 39 § 39-10-105 · derived

C.R.S. 39-10-105(1.5)

name: certified_tax_payment_listing_may_be_issued
kind: derived
entity: Treasurer
dtype: Judgment
period: Year
source: C.R.S. 39-10-105(1.5)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-105
          excerpt: >-
            the treasurer may issue and mail a certified listing ... for
            combined tax payments on ten or more assessed parcels
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-10-105
          excerpt: ten or more assessed parcels
versions:
  - effective_from: '0001-01-01'
    formula: >-
      combined_tax_payment_is_received

      and combined_tax_payment_assessed_parcel_count >=
      combined_tax_payment_minimum_assessed_parcels

▸rulespec code

Shown source

statutes/39/39-10-105.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

combined_tax_payment_minimum_assessed_parcels

Parameter

source: C.R.S. 39-10-105(1.5)

- name: combined_tax_payment_minimum_assessed_parcels
  kind: parameter
  dtype: Count
  source: C.R.S. 39-10-105(1.5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-10-105
            excerpt: combined tax payments on ten or more assessed parcels
  versions:
    - effective_from: '0001-01-01'
      formula: '10'

tax_receipt_must_be_issued

Derived

source: C.R.S. 39-10-105(1)

- name: tax_receipt_must_be_issued
  kind: derived
  entity: Treasurer
  dtype: Judgment
  period: Year
  source: C.R.S. 39-10-105(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-105
            excerpt: >-
              Upon request of an individual taxpayer or the taxpayer's agent, the treasurer shall
              issue ... a receipt for each payment of taxes received
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        individual_taxpayer_or_agent_requests_tax_receipt
        and tax_payment_is_received

tax_receipt_must_be_mailed

Derived

source: C.R.S. 39-10-105(1)

- name: tax_receipt_must_be_mailed
  kind: derived
  entity: Treasurer
  dtype: Judgment
  period: Year
  source: C.R.S. 39-10-105(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-105
            excerpt: shall mail, if additionally requested, a receipt for each payment of taxes received
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        individual_taxpayer_or_agent_requests_tax_receipt
        and tax_payment_is_received
        and taxpayer_or_agent_additionally_requests_receipt_mailed

certified_tax_payment_listing_may_be_issued

Derived

source: C.R.S. 39-10-105(1.5)

- name: certified_tax_payment_listing_may_be_issued
  kind: derived
  entity: Treasurer
  dtype: Judgment
  period: Year
  source: C.R.S. 39-10-105(1.5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-105
            excerpt: >-
              the treasurer may issue and mail a certified listing ... for combined tax payments on
              ten or more assessed parcels
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-10-105
            excerpt: ten or more assessed parcels
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        combined_tax_payment_is_received

        and combined_tax_payment_assessed_parcel_count >=
        combined_tax_payment_minimum_assessed_parcels

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 39-10-103inferredCO › Statutes › Title 39 › § 39-10-103

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Receipt for taxes

4 rules

Official source

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(3) Repealed.

in view

Whole section

Encodings · 4

combined_tax_payment_minimum_assessed_parcelsCO 39 § 39-10-105 · parameter

C.R.S. 39-10-105(1.5)

name: combined_tax_payment_minimum_assessed_parcels
kind: parameter
dtype: Count
source: C.R.S. 39-10-105(1.5)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-10-105
          excerpt: combined tax payments on ten or more assessed parcels
versions:
  - effective_from: '0001-01-01'
    formula: '10'

tax_receipt_must_be_issuedCO 39 § 39-10-105 · derived

C.R.S. 39-10-105(1)

name: tax_receipt_must_be_issued
kind: derived
entity: Treasurer
dtype: Judgment
period: Year
source: C.R.S. 39-10-105(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-105
          excerpt: >-
            Upon request of an individual taxpayer or the taxpayer's agent, the
            treasurer shall issue ... a receipt for each payment of taxes
            received
versions:
  - effective_from: '0001-01-01'
    formula: |-
      individual_taxpayer_or_agent_requests_tax_receipt
      and tax_payment_is_received

tax_receipt_must_be_mailedCO 39 § 39-10-105 · derived

C.R.S. 39-10-105(1)

name: tax_receipt_must_be_mailed
kind: derived
entity: Treasurer
dtype: Judgment
period: Year
source: C.R.S. 39-10-105(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-105
          excerpt: >-
            shall mail, if additionally requested, a receipt for each payment of
            taxes received
versions:
  - effective_from: '0001-01-01'
    formula: |-
      individual_taxpayer_or_agent_requests_tax_receipt
      and tax_payment_is_received
      and taxpayer_or_agent_additionally_requests_receipt_mailed

certified_tax_payment_listing_may_be_issuedCO 39 § 39-10-105 · derived

C.R.S. 39-10-105(1.5)

name: certified_tax_payment_listing_may_be_issued
kind: derived
entity: Treasurer
dtype: Judgment
period: Year
source: C.R.S. 39-10-105(1.5)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-105
          excerpt: >-
            the treasurer may issue and mail a certified listing ... for
            combined tax payments on ten or more assessed parcels
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-10-105
          excerpt: ten or more assessed parcels
versions:
  - effective_from: '0001-01-01'
    formula: >-
      combined_tax_payment_is_received

      and combined_tax_payment_assessed_parcel_count >=
      combined_tax_payment_minimum_assessed_parcels

▸rulespec code

Shown source

statutes/39/39-10-105.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

combined_tax_payment_minimum_assessed_parcels

Parameter

source: C.R.S. 39-10-105(1.5)

- name: combined_tax_payment_minimum_assessed_parcels
  kind: parameter
  dtype: Count
  source: C.R.S. 39-10-105(1.5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-10-105
            excerpt: combined tax payments on ten or more assessed parcels
  versions:
    - effective_from: '0001-01-01'
      formula: '10'

tax_receipt_must_be_issued

Derived

source: C.R.S. 39-10-105(1)

- name: tax_receipt_must_be_issued
  kind: derived
  entity: Treasurer
  dtype: Judgment
  period: Year
  source: C.R.S. 39-10-105(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-105
            excerpt: >-
              Upon request of an individual taxpayer or the taxpayer's agent, the treasurer shall
              issue ... a receipt for each payment of taxes received
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        individual_taxpayer_or_agent_requests_tax_receipt
        and tax_payment_is_received

tax_receipt_must_be_mailed

Derived

source: C.R.S. 39-10-105(1)

- name: tax_receipt_must_be_mailed
  kind: derived
  entity: Treasurer
  dtype: Judgment
  period: Year
  source: C.R.S. 39-10-105(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-105
            excerpt: shall mail, if additionally requested, a receipt for each payment of taxes received
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        individual_taxpayer_or_agent_requests_tax_receipt
        and tax_payment_is_received
        and taxpayer_or_agent_additionally_requests_receipt_mailed

certified_tax_payment_listing_may_be_issued

Derived

source: C.R.S. 39-10-105(1.5)

- name: certified_tax_payment_listing_may_be_issued
  kind: derived
  entity: Treasurer
  dtype: Judgment
  period: Year
  source: C.R.S. 39-10-105(1.5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-105
            excerpt: >-
              the treasurer may issue and mail a certified listing ... for combined tax payments on
              ten or more assessed parcels
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-10-105
            excerpt: ten or more assessed parcels
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        combined_tax_payment_is_received

        and combined_tax_payment_assessed_parcel_count >=
        combined_tax_payment_minimum_assessed_parcels

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 39-10-103inferredCO › Statutes › Title 39 › § 39-10-103