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us-co/statute/39/39-11-107 — Erroneous assessments - abatement · Axiom

Erroneous assessments - abatement

2 rules

It is the duty of the treasurer of each county, before making sale of tax liens on any lots or land for unpaid taxes, to carefully examine and compare the delinquent list with the assessment roll and block books in his office, and to omit from such sale the tax liens on all lots and lands doubly or erroneously assessed, insofar as he is able to ascertain the same, and to make an itemized report to the board of county commissioners of his county showing such double or erroneous assessment. The board of county commissioners, on receipt of such itemized report, by resolution to be entered in its proceedings, shall abate the taxes levied upon such double or erroneous assessments.

in view

Whole section

Encodings · 2

pre_sale_tax_lien_review_duty_satisfiedCO 39 § 39-11-107 · derived

C.R.S. 39-11-107

name: pre_sale_tax_lien_review_duty_satisfied
kind: derived
entity: CountyTreasurer
dtype: Judgment
period: Year
source: C.R.S. 39-11-107
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-11-107
versions:
  - effective_from: '0001-01-01'
    formula: |-
      not treasurer_is_before_sale_of_tax_liens_for_unpaid_taxes
      or (
        treasurer_carefully_examined_and_compared_delinquent_list_with_assessment_roll_and_block_books
        and treasurer_omitted_ascertainable_doubly_or_erroneously_assessed_lots_and_lands
        and treasurer_made_itemized_report_of_double_or_erroneous_assessments
      )

reported_assessment_tax_abatement_duty_satisfiedCO 39 § 39-11-107 · derived

C.R.S. 39-11-107

name: reported_assessment_tax_abatement_duty_satisfied
kind: derived
entity: BoardOfCountyCommissioners
dtype: Judgment
period: Year
source: C.R.S. 39-11-107
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-11-107
versions:
  - effective_from: '0001-01-01'
    formula: |-
      not board_received_itemized_report_of_double_or_erroneous_assessments
      or board_entered_resolution_abating_taxes_levied_on_reported_assessments

▸rulespec code

Shown source

statutes/39/39-11-107.yaml

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View on GitHub

Rules

pre_sale_tax_lien_review_duty_satisfied

Derived

source: C.R.S. 39-11-107

- name: pre_sale_tax_lien_review_duty_satisfied
  kind: derived
  entity: CountyTreasurer
  dtype: Judgment
  period: Year
  source: C.R.S. 39-11-107
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-11-107
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        not treasurer_is_before_sale_of_tax_liens_for_unpaid_taxes
        or (
          treasurer_carefully_examined_and_compared_delinquent_list_with_assessment_roll_and_block_books
          and treasurer_omitted_ascertainable_doubly_or_erroneously_assessed_lots_and_lands
          and treasurer_made_itemized_report_of_double_or_erroneous_assessments
        )

reported_assessment_tax_abatement_duty_satisfied

Derived

source: C.R.S. 39-11-107

- name: reported_assessment_tax_abatement_duty_satisfied
  kind: derived
  entity: BoardOfCountyCommissioners
  dtype: Judgment
  period: Year
  source: C.R.S. 39-11-107
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-11-107
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        not board_received_itemized_report_of_double_or_erroneous_assessments
        or board_entered_resolution_abating_taxes_levied_on_reported_assessments

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Erroneous assessments - abatement

2 rules

Official source

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in view

Whole section

Encodings · 2

pre_sale_tax_lien_review_duty_satisfiedCO 39 § 39-11-107 · derived

C.R.S. 39-11-107

name: pre_sale_tax_lien_review_duty_satisfied
kind: derived
entity: CountyTreasurer
dtype: Judgment
period: Year
source: C.R.S. 39-11-107
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-11-107
versions:
  - effective_from: '0001-01-01'
    formula: |-
      not treasurer_is_before_sale_of_tax_liens_for_unpaid_taxes
      or (
        treasurer_carefully_examined_and_compared_delinquent_list_with_assessment_roll_and_block_books
        and treasurer_omitted_ascertainable_doubly_or_erroneously_assessed_lots_and_lands
        and treasurer_made_itemized_report_of_double_or_erroneous_assessments
      )

reported_assessment_tax_abatement_duty_satisfiedCO 39 § 39-11-107 · derived

C.R.S. 39-11-107

name: reported_assessment_tax_abatement_duty_satisfied
kind: derived
entity: BoardOfCountyCommissioners
dtype: Judgment
period: Year
source: C.R.S. 39-11-107
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-11-107
versions:
  - effective_from: '0001-01-01'
    formula: |-
      not board_received_itemized_report_of_double_or_erroneous_assessments
      or board_entered_resolution_abating_taxes_levied_on_reported_assessments

▸rulespec code

Shown source

statutes/39/39-11-107.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

pre_sale_tax_lien_review_duty_satisfied

Derived

source: C.R.S. 39-11-107

- name: pre_sale_tax_lien_review_duty_satisfied
  kind: derived
  entity: CountyTreasurer
  dtype: Judgment
  period: Year
  source: C.R.S. 39-11-107
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-11-107
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        not treasurer_is_before_sale_of_tax_liens_for_unpaid_taxes
        or (
          treasurer_carefully_examined_and_compared_delinquent_list_with_assessment_roll_and_block_books
          and treasurer_omitted_ascertainable_doubly_or_erroneously_assessed_lots_and_lands
          and treasurer_made_itemized_report_of_double_or_erroneous_assessments
        )

reported_assessment_tax_abatement_duty_satisfied

Derived

source: C.R.S. 39-11-107

- name: reported_assessment_tax_abatement_duty_satisfied
  kind: derived
  entity: BoardOfCountyCommissioners
  dtype: Judgment
  period: Year
  source: C.R.S. 39-11-107
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-11-107
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        not board_received_itemized_report_of_double_or_erroneous_assessments
        or board_entered_resolution_abating_taxes_levied_on_reported_assessments