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us-co/statute/39/39-3-107 — Property - not-for-profit schools - exemption · Axiom

Property - not-for-profit schools - exemption

1 rule

Property, real and personal, which is owned and used solely and exclusively for schools which are not held or conducted for private or corporate profit shall be exempt from the levy and collection of property tax. No requirement shall be imposed that use of property which is otherwise exempt pursuant to the provisions of this section shall benefit the people of Colorado in order to qualify for said exemption. Any exemption claimed pursuant to the provisions of this section shall comply with the provisions of section 39-2-117.

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Encodings · 1

school_property_tax_exemption_appliesCO 39 § 39-3-107 · derived

Colo. Rev. Stat. § 39-3-107

name: school_property_tax_exemption_applies
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-107
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-107
          excerpt: >-
            Property, real and personal, which is owned and used solely and
            exclusively for schools which are not held or conducted for private
            or corporate profit shall be exempt
versions:
  - effective_from: '0001-01-01'
    formula: |-
      property_is_owned
      and property_is_used_solely_and_exclusively_for_schools
      and schools_are_not_held_or_conducted_for_private_or_corporate_profit

▸rulespec code

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statutes/39/39-3-107.yaml

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Rules

school_property_tax_exemption_applies

Derived

source: Colo. Rev. Stat. § 39-3-107

- name: school_property_tax_exemption_applies
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-107
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-107
            excerpt: >-
              Property, real and personal, which is owned and used solely and exclusively for
              schools which are not held or conducted for private or corporate profit shall be
              exempt
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        property_is_owned
        and property_is_used_solely_and_exclusively_for_schools
        and schools_are_not_held_or_conducted_for_private_or_corporate_profit

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 39-2-117inferredCO › Statutes › Title 39 › § 39-2-117