Ditches, canals, and flumes - exemption

1 rule

Ditches, canals, and flumes which are owned and used by any person exclusively for irrigating land owned by such person shall be exempt from the levy and collection of property tax.

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Encodings · 1

person_owned_irrigation_conduit_property_tax_exemption_appliesCO 39 § 39-3-104 · derived

Colo. Rev. Stat. § 39-3-104

name: person_owned_irrigation_conduit_property_tax_exemption_applies
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-104
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-104
versions:
  - effective_from: '0001-01-01'
    formula: |-
      asset_is_ditch_canal_or_flume
      and irrigation_conduit_is_owned_by_person
      and irrigation_conduit_is_used_exclusively_to_irrigate_land
      and irrigated_land_is_owned_by_same_person

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statutes/39/39-3-104.yaml

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Rules

person_owned_irrigation_conduit_property_tax_exemption_applies

Derived

source: Colo. Rev. Stat. § 39-3-104

- name: person_owned_irrigation_conduit_property_tax_exemption_applies
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-104
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-104
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        asset_is_ditch_canal_or_flume
        and irrigation_conduit_is_owned_by_person
        and irrigation_conduit_is_used_exclusively_to_irrigate_land
        and irrigated_land_is_owned_by_same_person

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