Personal effects - exemption

1 rule

Personal effects which are not used for the production of income at any time shall be exempt from the levy and collection of property tax.

in view

Whole section

Encodings · 1

personal_effect_exempt_from_property_taxCO 39 § 39-3-103 · derived

Colo. Rev. Stat. § 39-3-103

name: personal_effect_exempt_from_property_tax
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-103
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-103
versions:
  - effective_from: '0001-01-01'
    formula: |-
      asset_is_personal_effect
      and
      not personal_effect_is_used_for_production_of_income_at_any_time

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statutes/39/39-3-103.yaml

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Rules

personal_effect_exempt_from_property_tax

Derived

source: Colo. Rev. Stat. § 39-3-103

- name: personal_effect_exempt_from_property_tax
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-103
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-103
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        asset_is_personal_effect
        and
        not personal_effect_is_used_for_production_of_income_at_any_time

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