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us-co/statute/39/39-10-113.5 — Improvements valued and taxed separately - collection of taxes · Axiom

Improvements valued and taxed separately - collection of taxes

1 rule

(1) Notwithstanding any law to the contrary and except as otherwise provided in this section, if taxes become delinquent upon improvements that have been valued and taxed separately from land, the treasurer of the county in which such taxes are delinquent may proceed to collect such taxes pursuant to the provisions of sections 39-10-111, 39-10-112, and 39-10-113 as if such improvements were personal property. The provisions of this section shall not apply to mobile homes, improvements other than buildings on land that is used solely and exclusively for agricultural purposes, and water rights, together with any dam, ditch, pipeline, canal, flume, reservoir, bypass, conduit, well, pump, or other associated structure or device, as defined in article 92 of title 37, C.R.S., being used to produce water or held to produce or exchange water to support uses of any item of real property specified in section 39-1-102 (14), including water rights used for agricultural purposes.

(2) (a) The provisions of this section shall not apply to any property classified by the assessor for property tax purposes as commercial property unless the treasurer:

(I) Finds that the improvements may be moved, dissipated, or distributed;

(II) Determines that the taxes may be uncollectible;

(III) Sets forth the reasons for such finding and determination in writing and either serves such writing upon the owner of such improvements or, if the owner cannot be located within the state, posts such writing conspicuously upon such improvements.

(b) Upon compliance with the requirements set forth in paragraph (a) of this subsection (2), the treasurer may proceed to collect such taxes pursuant to the provisions of subsection (1) of this section.

in view

Whole section

Encodings · 1

county_treasurer_may_collect_separately_taxed_improvement_taxes_as_personal_propertyCO 39 § 39-10-113.5 · derived

C.R.S. 39-10-113.5(1)-(2)

name: >-
  county_treasurer_may_collect_separately_taxed_improvement_taxes_as_personal_property
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: C.R.S. 39-10-113.5(1)-(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-10-113.5
versions:
  - effective_from: '0001-01-01'
    formula: >-
      taxes_on_improvement_are_delinquent

      and improvement_is_valued_and_taxed_separately_from_land

      and not improvement_is_mobile_home

      and not
      improvement_is_nonbuilding_on_land_used_solely_and_exclusively_for_agricultural_purposes

      and not
      improvement_is_water_right_or_associated_structure_supporting_specified_real_property_use

      and (
        not assessor_classifies_improvement_as_commercial_property
        or (
          treasurer_finds_improvement_may_be_moved_dissipated_or_distributed
          and treasurer_determines_taxes_may_be_uncollectible
          and treasurer_serves_or_posts_written_reasons_for_finding_and_determination
        )
      )

▸rulespec code

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statutes/39/39-10-113.5.yaml

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Rules

county_treasurer_may_collect_separately_taxed_improvement_taxes_as_personal_property

Derived

source: C.R.S. 39-10-113.5(1)-(2)

- name: county_treasurer_may_collect_separately_taxed_improvement_taxes_as_personal_property
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: C.R.S. 39-10-113.5(1)-(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-10-113.5
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        taxes_on_improvement_are_delinquent

        and improvement_is_valued_and_taxed_separately_from_land

        and not improvement_is_mobile_home

        and not
        improvement_is_nonbuilding_on_land_used_solely_and_exclusively_for_agricultural_purposes

        and not
        improvement_is_water_right_or_associated_structure_supporting_specified_real_property_use

        and (
          not assessor_classifies_improvement_as_commercial_property
          or (
            treasurer_finds_improvement_may_be_moved_dissipated_or_distributed
            and treasurer_determines_taxes_may_be_uncollectible
            and treasurer_serves_or_posts_written_reasons_for_finding_and_determination
          )
        )

▸citations (2)

References

This rule cites 2 other rules.

CO 39 § 39-10-111inferredCO › Statutes › Title 39 › § 39-10-111
CO 39 § 39-1-102 (14)inferredCO › Statutes › Title 39 › § 39-1-102 › (14)