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us-co/statute/39/39-11-123 — Transfer of certificates - irrigation or drainage district taxes · Axiom

Transfer of certificates - irrigation or drainage district taxes

1 rule

Any county in this state having in its possession or under its control certificates of purchase resulting from the sale of a tax lien on land for the nonpayment of irrigation or drainage district taxes or assessments, by agreement with the board of directors of the district involved, may assign, sell, or transfer such certificates as provided in section 39-11-122.

in view

Whole section

Encodings · 1

county_may_assign_sell_or_transfer_district_tax_lien_certificateCO 39 § 39-11-123 · derived

Colo. Rev. Stat. § 39-11-123

name: county_may_assign_sell_or_transfer_district_tax_lien_certificate
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: Colo. Rev. Stat. § 39-11-123
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-11-123
          excerpt: >-
            having in its possession or under its control certificates of
            purchase
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-co/statute/39/39-11-123
          excerpt: >-
            resulting from the sale of a tax lien on land for the nonpayment of
            irrigation or drainage district taxes or assessments
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-11-123
          excerpt: by agreement with the board of directors of the district involved
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us-co:statutes/39/39-11-122#tax_certificate_sale_requires_administrator_approval
          output: tax_certificate_sale_requires_administrator_approval
          hash: >-
            sha256:9875dabadace0830cf23ab74b5879dba3bae6149d51abbbb8d6a542bb4d8c3a3
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us-co:statutes/39/39-11-122#high_tax_certificate_sale_meets_additional_validity_conditions
          output: high_tax_certificate_sale_meets_additional_validity_conditions
          hash: >-
            sha256:9875dabadace0830cf23ab74b5879dba3bae6149d51abbbb8d6a542bb4d8c3a3
versions:
  - effective_from: '0001-01-01'
    formula: >-
      county_has_possession_or_control_of_certificate

      and
      certificate_resulted_from_tax_lien_sale_for_nonpayment_of_irrigation_or_drainage_district_taxes_or_assessments

      and county_and_district_board_agreed_to_assignment_sale_or_transfer

      and (
        not tax_certificate_sale_requires_administrator_approval
        or high_tax_certificate_sale_meets_additional_validity_conditions
      )

▸rulespec code

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statutes/39/39-11-123.yaml

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Rules

county_may_assign_sell_or_transfer_district_tax_lien_certificate

Derived

source: Colo. Rev. Stat. § 39-11-123

- name: county_may_assign_sell_or_transfer_district_tax_lien_certificate
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: Colo. Rev. Stat. § 39-11-123
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-11-123
            excerpt: having in its possession or under its control certificates of purchase
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-co/statute/39/39-11-123
            excerpt: >-
              resulting from the sale of a tax lien on land for the nonpayment of irrigation or
              drainage district taxes or assessments
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-11-123
            excerpt: by agreement with the board of directors of the district involved
        - path: versions[0].formula
          kind: import
          import:
            target: us-co:statutes/39/39-11-122#tax_certificate_sale_requires_administrator_approval
            output: tax_certificate_sale_requires_administrator_approval
            hash: sha256:9875dabadace0830cf23ab74b5879dba3bae6149d51abbbb8d6a542bb4d8c3a3
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us-co:statutes/39/39-11-122#high_tax_certificate_sale_meets_additional_validity_conditions
            output: high_tax_certificate_sale_meets_additional_validity_conditions
            hash: sha256:9875dabadace0830cf23ab74b5879dba3bae6149d51abbbb8d6a542bb4d8c3a3
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        county_has_possession_or_control_of_certificate

        and
        certificate_resulted_from_tax_lien_sale_for_nonpayment_of_irrigation_or_drainage_district_taxes_or_assessments

        and county_and_district_board_agreed_to_assignment_sale_or_transfer

        and (
          not tax_certificate_sale_requires_administrator_approval
          or high_tax_certificate_sale_meets_additional_validity_conditions
        )

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 39-11-122inferredCO › Statutes › Title 39 › § 39-11-122