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us-co/statute/39/39-22-611 — Property exempt from ad valorem taxes · Axiom

Property exempt from ad valorem taxes

2 rules

Notwithstanding any other provisions of law, all intangible personal property, whether or not owned by a resident of Colorado, and whether or not such property or evidence thereof is situated or held or has its legal situs within the state, shall be exempt from ad valorem tax imposed by the state of Colorado, or by any political subdivision thereof; but nothing in this section shall be construed to repeal, or in any way affect, the use or inclusion of intangible property other than licenses granted by the federal communications commission to a wireless carrier, as defined in section 29-11-101, C.R.S., as a factor in arriving at the valuation of public utility property assessed by the property tax administrator under provisions of articles 1 to 13 of this title.

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Whole section

Encodings · 2

intangible_personal_property_exempt_from_ad_valorem_taxCO 39 § 39-22-611 · derived

Colo. Rev. Stat. § 39-22-611

name: intangible_personal_property_exempt_from_ad_valorem_tax
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-22-611
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-22-611
versions:
  - effective_from: '0001-01-01'
    formula: asset_is_intangible_personal_property

intangible_property_use_in_public_utility_valuation_unaffectedCO 39 § 39-22-611 · derived

Colo. Rev. Stat. § 39-22-611

name: intangible_property_use_in_public_utility_valuation_unaffected
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-22-611
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-22-611
versions:
  - effective_from: '0001-01-01'
    formula: |-
      asset_is_intangible_personal_property
      and asset_is_used_or_included_in_public_utility_property_valuation
      and not asset_is_fcc_license_granted_to_wireless_carrier

▸rulespec code

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statutes/39/39-22-611.yaml

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Rules

intangible_personal_property_exempt_from_ad_valorem_tax

Derived

source: Colo. Rev. Stat. § 39-22-611

- name: intangible_personal_property_exempt_from_ad_valorem_tax
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-22-611
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-22-611
  versions:
    - effective_from: '0001-01-01'
      formula: asset_is_intangible_personal_property

intangible_property_use_in_public_utility_valuation_unaffected

Derived

source: Colo. Rev. Stat. § 39-22-611

- name: intangible_property_use_in_public_utility_valuation_unaffected
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-22-611
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-22-611
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        asset_is_intangible_personal_property
        and asset_is_used_or_included_in_public_utility_property_valuation
        and not asset_is_fcc_license_granted_to_wireless_carrier

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 29-11-101inferredCO › Statutes › Title 39 › § 29-11-101

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Property exempt from ad valorem taxes

2 rules

Official source

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Whole section

Encodings · 2

intangible_personal_property_exempt_from_ad_valorem_taxCO 39 § 39-22-611 · derived

Colo. Rev. Stat. § 39-22-611

name: intangible_personal_property_exempt_from_ad_valorem_tax
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-22-611
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-22-611
versions:
  - effective_from: '0001-01-01'
    formula: asset_is_intangible_personal_property

intangible_property_use_in_public_utility_valuation_unaffectedCO 39 § 39-22-611 · derived

Colo. Rev. Stat. § 39-22-611

name: intangible_property_use_in_public_utility_valuation_unaffected
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-22-611
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-22-611
versions:
  - effective_from: '0001-01-01'
    formula: |-
      asset_is_intangible_personal_property
      and asset_is_used_or_included_in_public_utility_property_valuation
      and not asset_is_fcc_license_granted_to_wireless_carrier

▸rulespec code

Shown source

statutes/39/39-22-611.yaml

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View on GitHub

Rules

intangible_personal_property_exempt_from_ad_valorem_tax

Derived

source: Colo. Rev. Stat. § 39-22-611

- name: intangible_personal_property_exempt_from_ad_valorem_tax
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-22-611
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-22-611
  versions:
    - effective_from: '0001-01-01'
      formula: asset_is_intangible_personal_property

intangible_property_use_in_public_utility_valuation_unaffected

Derived

source: Colo. Rev. Stat. § 39-22-611

- name: intangible_property_use_in_public_utility_valuation_unaffected
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-22-611
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-22-611
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        asset_is_intangible_personal_property
        and asset_is_used_or_included_in_public_utility_property_valuation
        and not asset_is_fcc_license_granted_to_wireless_carrier

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 29-11-101inferredCO › Statutes › Title 39 › § 29-11-101