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us-co/statute/39/39-20-104 — Certificate of discharge subject to lien · Axiom

Certificate of discharge subject to lien

2 rules

If any property, real or personal, under the law, is subject to a lien for the payment of any tax due the state of Colorado, the executive director of the department of revenue may issue a certificate of discharge of any part of the property subject to the lien if he finds that the fair market value of that part of such property remaining subject to the lien is at least double the amount of the liability remaining unsatisfied in respect to such tax and the amount of all prior liens upon such property.

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Whole section

Encodings · 2

required_remaining_value_multipleCO 39 § 39-20-104 · parameter

Colo. Rev. Stat. § 39-20-104

name: required_remaining_value_multiple
kind: parameter
dtype: Decimal
source: Colo. Rev. Stat. § 39-20-104
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-20-104
          excerpt: at least double
versions:
  - effective_from: '0001-01-01'
    formula: '2'

certificate_of_discharge_may_be_issuedCO 39 § 39-20-104 · derived

Colo. Rev. Stat. § 39-20-104

name: certificate_of_discharge_may_be_issued
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-20-104
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-20-104
          excerpt: >-
            property ... is subject to a lien for the payment of any tax due the
            state of Colorado
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-20-104
          excerpt: >-
            fair market value ... remaining subject to the lien is at least
            double
versions:
  - effective_from: '0001-01-01'
    formula: >-
      property_is_subject_to_lien_for_state_tax

      and fair_market_value_remaining_subject_to_lien >=
      required_remaining_value_multiple *
      (remaining_unsatisfied_state_tax_liability +
      amount_of_prior_liens_on_property)

▸rulespec code

Shown source

statutes/39/39-20-104.yaml

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Rules

required_remaining_value_multiple

Parameter

source: Colo. Rev. Stat. § 39-20-104

- name: required_remaining_value_multiple
  kind: parameter
  dtype: Decimal
  source: Colo. Rev. Stat. § 39-20-104
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-20-104
            excerpt: at least double
  versions:
    - effective_from: '0001-01-01'
      formula: '2'

certificate_of_discharge_may_be_issued

Derived

source: Colo. Rev. Stat. § 39-20-104

- name: certificate_of_discharge_may_be_issued
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-20-104
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-20-104
            excerpt: property ... is subject to a lien for the payment of any tax due the state of Colorado
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-20-104
            excerpt: fair market value ... remaining subject to the lien is at least double
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        property_is_subject_to_lien_for_state_tax

        and fair_market_value_remaining_subject_to_lien >= required_remaining_value_multiple *
        (remaining_unsatisfied_state_tax_liability + amount_of_prior_liens_on_property)

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Certificate of discharge subject to lien

2 rules

Official source

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Whole section

Encodings · 2

required_remaining_value_multipleCO 39 § 39-20-104 · parameter

Colo. Rev. Stat. § 39-20-104

name: required_remaining_value_multiple
kind: parameter
dtype: Decimal
source: Colo. Rev. Stat. § 39-20-104
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-20-104
          excerpt: at least double
versions:
  - effective_from: '0001-01-01'
    formula: '2'

certificate_of_discharge_may_be_issuedCO 39 § 39-20-104 · derived

Colo. Rev. Stat. § 39-20-104

name: certificate_of_discharge_may_be_issued
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-20-104
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-20-104
          excerpt: >-
            property ... is subject to a lien for the payment of any tax due the
            state of Colorado
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-20-104
          excerpt: >-
            fair market value ... remaining subject to the lien is at least
            double
versions:
  - effective_from: '0001-01-01'
    formula: >-
      property_is_subject_to_lien_for_state_tax

      and fair_market_value_remaining_subject_to_lien >=
      required_remaining_value_multiple *
      (remaining_unsatisfied_state_tax_liability +
      amount_of_prior_liens_on_property)

▸rulespec code

Shown source

statutes/39/39-20-104.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

required_remaining_value_multiple

Parameter

source: Colo. Rev. Stat. § 39-20-104

- name: required_remaining_value_multiple
  kind: parameter
  dtype: Decimal
  source: Colo. Rev. Stat. § 39-20-104
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-20-104
            excerpt: at least double
  versions:
    - effective_from: '0001-01-01'
      formula: '2'

certificate_of_discharge_may_be_issued

Derived

source: Colo. Rev. Stat. § 39-20-104

- name: certificate_of_discharge_may_be_issued
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-20-104
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-20-104
            excerpt: property ... is subject to a lien for the payment of any tax due the state of Colorado
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-20-104
            excerpt: fair market value ... remaining subject to the lien is at least double
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        property_is_subject_to_lien_for_state_tax

        and fair_market_value_remaining_subject_to_lien >= required_remaining_value_multiple *
        (remaining_unsatisfied_state_tax_liability + amount_of_prior_liens_on_property)