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us-co/statute/39/39-3-105 — Public libraries - governments - school districts - exemption · Axiom

Public libraries - governments - school districts - exemption

1 rule

Property, real and personal, of public libraries and of the state and its political subdivisions, including school districts or any cooperative association thereof, shall be exempt from the levy and collection of property tax.

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Whole section

Encodings · 1

property_exempt_from_property_taxCO 39 § 39-3-105 · derived

C.R.S. 39-3-105

name: property_exempt_from_property_tax
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: C.R.S. 39-3-105
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-3-105
versions:
  - effective_from: '0001-01-01'
    formula: |-
      property_is_of_public_library
      or property_is_of_state_or_political_subdivision
      or property_is_of_school_district
      or property_is_of_cooperative_association_of_school_district

▸rulespec code

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statutes/39/39-3-105.yaml

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Rules

property_exempt_from_property_tax

Derived

source: C.R.S. 39-3-105

- name: property_exempt_from_property_tax
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: C.R.S. 39-3-105
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-3-105
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        property_is_of_public_library
        or property_is_of_state_or_political_subdivision
        or property_is_of_school_district
        or property_is_of_cooperative_association_of_school_district

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