loading…

us-co/statute/39/39-10-110.5 — Partial payment of delinquent personal property taxes · Axiom

Partial payment of delinquent personal property taxes

6 rules

(1) Notwithstanding any other provision of law to the contrary, the treasurer may accept partial payments for delinquent personal property taxes so long as the owner of the personal property has entered into a written payment plan with the treasurer. The payment plan shall specify the total amount due, including the amount of tax levied and any applicable interest, penalties, or fees; the amount of each payment; and payment due dates. The total amount due under a payment plan shall be paid in full no later than twenty-four months from the date the owner of the personal property enters into a written payment plan with the treasurer.

(2) The treasurer shall keep a copy of the payment plan until the owner of the personal property has paid the total amount identified in the payment plan. Once the owner of the personal property has paid the total amount due, the treasurer shall mark the plan paid in full.

(3) The treasurer may terminate the payment plan if the owner of the personal property fails to abide by the terms and conditions of the plan.

in view

Whole section

Encodings · 6

payment_plan_maximum_duration_monthsCO 39 § 39-10-110.5 · parameter

C.R.S. 39-10-110.5(1)

name: payment_plan_maximum_duration_months
kind: parameter
dtype: Count
source: C.R.S. 39-10-110.5(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-10-110.5
          excerpt: no later than twenty-four months
versions:
  - effective_from: '0001-01-01'
    formula: '24'

partial_payment_may_be_acceptedCO 39 § 39-10-110.5 · derived

C.R.S. 39-10-110.5(1)

name: partial_payment_may_be_accepted
kind: derived
entity: Payment
dtype: Judgment
period: Day
source: C.R.S. 39-10-110.5(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-110.5
versions:
  - effective_from: '0001-01-01'
    formula: >-
      payment_is_partial

      and payment_is_for_delinquent_personal_property_taxes

      and
      personal_property_owner_has_entered_written_payment_plan_with_treasurer

payment_plan_meets_content_and_duration_requirementsCO 39 § 39-10-110.5 · derived

C.R.S. 39-10-110.5(1)

name: payment_plan_meets_content_and_duration_requirements
kind: derived
entity: PaymentPlan
dtype: Judgment
period: Day
source: C.R.S. 39-10-110.5(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-110.5
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-10-110.5
          excerpt: no later than twenty-four months
versions:
  - effective_from: '0001-01-01'
    formula: >-
      payment_plan_specifies_total_amount_due_including_tax_interest_penalties_and_fees

      and payment_plan_specifies_amount_of_each_payment

      and payment_plan_specifies_payment_due_dates

      and months_from_payment_plan_entry_to_full_payment <=
      payment_plan_maximum_duration_months

payment_plan_copy_retention_requiredCO 39 § 39-10-110.5 · derived

C.R.S. 39-10-110.5(2)

name: payment_plan_copy_retention_required
kind: derived
entity: PaymentPlan
dtype: Judgment
period: Day
source: C.R.S. 39-10-110.5(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-110.5
versions:
  - effective_from: '0001-01-01'
    formula: >-
      not
      personal_property_owner_has_paid_total_amount_identified_in_payment_plan

payment_plan_must_be_marked_paid_in_fullCO 39 § 39-10-110.5 · derived

C.R.S. 39-10-110.5(2)

name: payment_plan_must_be_marked_paid_in_full
kind: derived
entity: PaymentPlan
dtype: Judgment
period: Day
source: C.R.S. 39-10-110.5(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-110.5
versions:
  - effective_from: '0001-01-01'
    formula: personal_property_owner_has_paid_total_amount_identified_in_payment_plan

treasurer_may_terminate_payment_planCO 39 § 39-10-110.5 · derived

C.R.S. 39-10-110.5(3)

name: treasurer_may_terminate_payment_plan
kind: derived
entity: Treasurer
dtype: Judgment
period: Day
source: C.R.S. 39-10-110.5(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-110.5
versions:
  - effective_from: '0001-01-01'
    formula: >-
      personal_property_owner_fails_to_abide_by_payment_plan_terms_and_conditions

▸rulespec code

Shown source

statutes/39/39-10-110.5.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

payment_plan_maximum_duration_months

Parameter

source: C.R.S. 39-10-110.5(1)

- name: payment_plan_maximum_duration_months
  kind: parameter
  dtype: Count
  source: C.R.S. 39-10-110.5(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-10-110.5
            excerpt: no later than twenty-four months
  versions:
    - effective_from: '0001-01-01'
      formula: '24'

partial_payment_may_be_accepted

Derived

source: C.R.S. 39-10-110.5(1)

- name: partial_payment_may_be_accepted
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: C.R.S. 39-10-110.5(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-110.5
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        payment_is_partial
        and payment_is_for_delinquent_personal_property_taxes
        and personal_property_owner_has_entered_written_payment_plan_with_treasurer

payment_plan_meets_content_and_duration_requirements

Derived

source: C.R.S. 39-10-110.5(1)

- name: payment_plan_meets_content_and_duration_requirements
  kind: derived
  entity: PaymentPlan
  dtype: Judgment
  period: Day
  source: C.R.S. 39-10-110.5(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-110.5
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-10-110.5
            excerpt: no later than twenty-four months
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        payment_plan_specifies_total_amount_due_including_tax_interest_penalties_and_fees
        and payment_plan_specifies_amount_of_each_payment
        and payment_plan_specifies_payment_due_dates
        and months_from_payment_plan_entry_to_full_payment <= payment_plan_maximum_duration_months

payment_plan_copy_retention_required

Derived

source: C.R.S. 39-10-110.5(2)

- name: payment_plan_copy_retention_required
  kind: derived
  entity: PaymentPlan
  dtype: Judgment
  period: Day
  source: C.R.S. 39-10-110.5(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-110.5
  versions:
    - effective_from: '0001-01-01'
      formula: not personal_property_owner_has_paid_total_amount_identified_in_payment_plan

payment_plan_must_be_marked_paid_in_full

Derived

source: C.R.S. 39-10-110.5(2)

- name: payment_plan_must_be_marked_paid_in_full
  kind: derived
  entity: PaymentPlan
  dtype: Judgment
  period: Day
  source: C.R.S. 39-10-110.5(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-110.5
  versions:
    - effective_from: '0001-01-01'
      formula: personal_property_owner_has_paid_total_amount_identified_in_payment_plan

treasurer_may_terminate_payment_plan

Derived

source: C.R.S. 39-10-110.5(3)

- name: treasurer_may_terminate_payment_plan
  kind: derived
  entity: Treasurer
  dtype: Judgment
  period: Day
  source: C.R.S. 39-10-110.5(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-110.5
  versions:
    - effective_from: '0001-01-01'
      formula: personal_property_owner_fails_to_abide_by_payment_plan_terms_and_conditions

loading…

Partial payment of delinquent personal property taxes

6 rules

Official source

graph ↗build calculator ↗

(3) The treasurer may terminate the payment plan if the owner of the personal property fails to abide by the terms and conditions of the plan.

in view

Whole section

Encodings · 6

payment_plan_maximum_duration_monthsCO 39 § 39-10-110.5 · parameter

C.R.S. 39-10-110.5(1)

name: payment_plan_maximum_duration_months
kind: parameter
dtype: Count
source: C.R.S. 39-10-110.5(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-10-110.5
          excerpt: no later than twenty-four months
versions:
  - effective_from: '0001-01-01'
    formula: '24'

partial_payment_may_be_acceptedCO 39 § 39-10-110.5 · derived

C.R.S. 39-10-110.5(1)

name: partial_payment_may_be_accepted
kind: derived
entity: Payment
dtype: Judgment
period: Day
source: C.R.S. 39-10-110.5(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-110.5
versions:
  - effective_from: '0001-01-01'
    formula: >-
      payment_is_partial

      and payment_is_for_delinquent_personal_property_taxes

      and
      personal_property_owner_has_entered_written_payment_plan_with_treasurer

payment_plan_meets_content_and_duration_requirementsCO 39 § 39-10-110.5 · derived

C.R.S. 39-10-110.5(1)

name: payment_plan_meets_content_and_duration_requirements
kind: derived
entity: PaymentPlan
dtype: Judgment
period: Day
source: C.R.S. 39-10-110.5(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-110.5
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-10-110.5
          excerpt: no later than twenty-four months
versions:
  - effective_from: '0001-01-01'
    formula: >-
      payment_plan_specifies_total_amount_due_including_tax_interest_penalties_and_fees

      and payment_plan_specifies_amount_of_each_payment

      and payment_plan_specifies_payment_due_dates

      and months_from_payment_plan_entry_to_full_payment <=
      payment_plan_maximum_duration_months

payment_plan_copy_retention_requiredCO 39 § 39-10-110.5 · derived

C.R.S. 39-10-110.5(2)

name: payment_plan_copy_retention_required
kind: derived
entity: PaymentPlan
dtype: Judgment
period: Day
source: C.R.S. 39-10-110.5(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-110.5
versions:
  - effective_from: '0001-01-01'
    formula: >-
      not
      personal_property_owner_has_paid_total_amount_identified_in_payment_plan

payment_plan_must_be_marked_paid_in_fullCO 39 § 39-10-110.5 · derived

C.R.S. 39-10-110.5(2)

name: payment_plan_must_be_marked_paid_in_full
kind: derived
entity: PaymentPlan
dtype: Judgment
period: Day
source: C.R.S. 39-10-110.5(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-110.5
versions:
  - effective_from: '0001-01-01'
    formula: personal_property_owner_has_paid_total_amount_identified_in_payment_plan

treasurer_may_terminate_payment_planCO 39 § 39-10-110.5 · derived

C.R.S. 39-10-110.5(3)

name: treasurer_may_terminate_payment_plan
kind: derived
entity: Treasurer
dtype: Judgment
period: Day
source: C.R.S. 39-10-110.5(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-110.5
versions:
  - effective_from: '0001-01-01'
    formula: >-
      personal_property_owner_fails_to_abide_by_payment_plan_terms_and_conditions

▸rulespec code

Shown source

statutes/39/39-10-110.5.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

payment_plan_maximum_duration_months

Parameter

source: C.R.S. 39-10-110.5(1)

- name: payment_plan_maximum_duration_months
  kind: parameter
  dtype: Count
  source: C.R.S. 39-10-110.5(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-10-110.5
            excerpt: no later than twenty-four months
  versions:
    - effective_from: '0001-01-01'
      formula: '24'

partial_payment_may_be_accepted

Derived

source: C.R.S. 39-10-110.5(1)

- name: partial_payment_may_be_accepted
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: C.R.S. 39-10-110.5(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-110.5
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        payment_is_partial
        and payment_is_for_delinquent_personal_property_taxes
        and personal_property_owner_has_entered_written_payment_plan_with_treasurer

payment_plan_meets_content_and_duration_requirements

Derived

source: C.R.S. 39-10-110.5(1)

- name: payment_plan_meets_content_and_duration_requirements
  kind: derived
  entity: PaymentPlan
  dtype: Judgment
  period: Day
  source: C.R.S. 39-10-110.5(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-110.5
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-10-110.5
            excerpt: no later than twenty-four months
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        payment_plan_specifies_total_amount_due_including_tax_interest_penalties_and_fees
        and payment_plan_specifies_amount_of_each_payment
        and payment_plan_specifies_payment_due_dates
        and months_from_payment_plan_entry_to_full_payment <= payment_plan_maximum_duration_months

payment_plan_copy_retention_required

Derived

source: C.R.S. 39-10-110.5(2)

- name: payment_plan_copy_retention_required
  kind: derived
  entity: PaymentPlan
  dtype: Judgment
  period: Day
  source: C.R.S. 39-10-110.5(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-110.5
  versions:
    - effective_from: '0001-01-01'
      formula: not personal_property_owner_has_paid_total_amount_identified_in_payment_plan

payment_plan_must_be_marked_paid_in_full

Derived

source: C.R.S. 39-10-110.5(2)

- name: payment_plan_must_be_marked_paid_in_full
  kind: derived
  entity: PaymentPlan
  dtype: Judgment
  period: Day
  source: C.R.S. 39-10-110.5(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-110.5
  versions:
    - effective_from: '0001-01-01'
      formula: personal_property_owner_has_paid_total_amount_identified_in_payment_plan

treasurer_may_terminate_payment_plan

Derived

source: C.R.S. 39-10-110.5(3)

- name: treasurer_may_terminate_payment_plan
  kind: derived
  entity: Treasurer
  dtype: Judgment
  period: Day
  source: C.R.S. 39-10-110.5(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-110.5
  versions:
    - effective_from: '0001-01-01'
      formula: personal_property_owner_fails_to_abide_by_payment_plan_terms_and_conditions