us-co/statute/39/39-3-108 — Property - nonresidential - health-care facility - water company - charitable purposes - exemption

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us-co/statute/39/39-3-108 — Property - nonresidential - health-care facility - water company - charitable purposes - exemption - limitations · Axiom

(1) Property, real and personal, which is owned and used solely and exclusively for strictly charitable purposes and not for private gain or corporate profit shall be exempt from the levy and collection of property tax if:

(a)Such property is nonresidential;#

(a) Such property is nonresidential;

(b)Such property is licensed by the state of Colorado as a…#

(b) Such property is licensed by the state of Colorado as a health-care facility; or

(c)Such property is used as an integral part of a…∀ 1#

(1.3) Nonresidential property that is owned and used solely and exclusively by a qualified amateur sports organization shall be presumed to be owned and used solely and exclusively for strictly charitable purposes. For purposes of this subsection (1.3), the term qualified amateur sports organization means any organization organized and operated exclusively to foster local, statewide, national, or international amateur sports competition if such organization is also organized and operated primarily to support and develop amateur athletes for national or international competition in sports; except that no part of the net earnings of such organization inure to the benefit of any private shareholder or individual. So long as a qualified amateur sports organization demonstrates that its membership is open to any individual who is an amateur athlete, coach, trainer, manager, administrator, or official active in such sport or to any amateur sports organization that conducts programs in such sport, or both, the organization shall be presumed to provide public benefits to an indefinite number of persons and to directly benefit the people of Colorado whether or not the right to benefit may depend upon voluntary membership in the organization.

(1.5) 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.

(2) Any exemption claimed pursuant to the provisions of subsection (1) of this section shall comply with the provisions of section 39-2-117.

(3) (a) When any property of a health-care facility, real or personal, or any portion thereof, which is otherwise exempt from the levy and collection of property tax pursuant to the provisions of paragraph (b) of subsection (1) of this section, is used for any purpose other than the purposes specified in sections 39-3-106 to 39-3-113.5, such property or portion thereof shall be exempt from the levy and collection of property tax if the use of the property or portion thereof does not result in gross income derived from any unrelated trade or business to the owner which is in excess of fifteen percent of the total gross revenues derived from the operation of the property. Gross income derived from any unrelated trade or business shall be determined pursuant to the provisions of sections 511 through 513 of the federal Internal Revenue Code of 1986, as amended.

(b) If the use of any property or portion thereof results in gross income derived from any unrelated trade or business in excess of fifteen percent of the total gross revenues to the owner derived from the operation of the property, the administrator shall determine the value of the nonexempt portion of the property for property tax purposes.

in view

Whole section

Encodings · 8

maximum_unrelated_trade_income_shareCO 39 § 39-3-108 · parameter

39-3-108(3)(a)

name: maximum_unrelated_trade_income_share
kind: parameter
dtype: Rate
source: 39-3-108(3)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-3-108
          excerpt: in excess of fifteen percent of the total gross revenues
versions:
  - effective_from: '0001-01-01'
    formula: '0.15'

qualified_amateur_sports_organizationCO 39 § 39-3-108 · derived

39-3-108(1.3)

name: qualified_amateur_sports_organization
kind: derived
entity: Corporation
dtype: Judgment
period: Year
source: 39-3-108(1.3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-co/statute/39/39-3-108
versions:
  - effective_from: '0001-01-01'
    formula: >-
      organization_is_organized_and_operated_exclusively_to_foster_amateur_sports_competition

      and
      organization_is_organized_and_operated_primarily_to_support_and_develop_amateur_athletes_for_national_or_international_competition

      and not
      organization_net_earnings_inure_to_private_shareholder_or_individual

qualified_amateur_sports_organization_presumed_to_provide_public_benefitsCO 39 § 39-3-108 · derived

39-3-108(1.3)

name: qualified_amateur_sports_organization_presumed_to_provide_public_benefits
kind: derived
entity: Corporation
dtype: Judgment
period: Year
source: 39-3-108(1.3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-3-108
versions:
  - effective_from: '0001-01-01'
    formula: |-
      qualified_amateur_sports_organization
      and (
        membership_is_open_to_amateur_athletes_coaches_trainers_managers_administrators_or_officials_active_in_the_sport
        or membership_is_open_to_amateur_sports_organizations_that_conduct_programs_in_the_sport
      )

charitable_property_nonresidential_exemption_appliesCO 39 § 39-3-108 · derived

39-3-108(1)(a)

name: charitable_property_nonresidential_exemption_applies
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-3-108(1)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-108
versions:
  - effective_from: '0001-01-01'
    formula: |-
      property_meets_strictly_charitable_ownership_and_use_conditions
      and property_is_nonresidential

charitable_property_nonprofit_water_company_exemption_appliesCO 39 § 39-3-108 (c) · derived

39-3-108(c)

name: charitable_property_nonprofit_water_company_exemption_applies
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-3-108(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-108
versions:
  - effective_from: '0001-01-01'
    formula: >-
      property_meets_strictly_charitable_ownership_and_use_conditions

      and
      property_is_used_as_an_integral_part_of_a_nonprofit_domestic_water_company

health_care_property_exemption_continues_for_limited_unrelated_incomeCO 39 § 39-3-108 · derived

39-3-108(3)(a)

name: health_care_property_exemption_continues_for_limited_unrelated_income
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-3-108(3)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-3-108
          excerpt: >-
            does not result in gross income derived from any unrelated trade or
            business ... in excess of fifteen percent of the total gross
            revenues
versions:
  - effective_from: '0001-01-01'
    formula: |-
      property_meets_strictly_charitable_ownership_and_use_conditions
      and property_is_licensed_by_colorado_as_a_health_care_facility
      and health_care_property_has_other_use
      and unrelated_trade_or_business_gross_income
        <= maximum_unrelated_trade_income_share * total_gross_revenues_from_property_operation

qualified_amateur_sports_property_presumed_charitableCO 39 § 39-3-108 · derived

39-3-108(1.3)

name: qualified_amateur_sports_property_presumed_charitable
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-3-108(1.3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-3-108
versions:
  - effective_from: '0001-01-01'
    formula: >-
      property_is_nonresidential

      and
      property_is_owned_and_used_solely_and_exclusively_by_qualified_amateur_sports_organization

charitable_property_tax_exemption_appliesCO 39 § 39-3-108 · derived

39-3-108(1)

name: charitable_property_tax_exemption_applies
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-3-108(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-108
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us-co:statutes/39/39-3-108#health_care_property_exemption_continues_for_limited_unrelated_income
          output: >-
            health_care_property_exemption_continues_for_limited_unrelated_income
          hash: sha256:local
versions:
  - effective_from: '0001-01-01'
    formula: |-
      qualified_amateur_sports_property_presumed_charitable
      or (
        property_meets_strictly_charitable_ownership_and_use_conditions
        and (
          property_is_nonresidential
          or property_is_used_as_an_integral_part_of_a_nonprofit_domestic_water_company
          or (
            property_is_licensed_by_colorado_as_a_health_care_facility
            and (
              not health_care_property_has_other_use
              or health_care_property_exemption_continues_for_limited_unrelated_income
            )
          )
        )
      )

▸rulespec code

Shown source

statutes/39/39-3-108.yaml

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Rules

maximum_unrelated_trade_income_share

Parameter

source: 39-3-108(3)(a)

- name: maximum_unrelated_trade_income_share
  kind: parameter
  dtype: Rate
  source: 39-3-108(3)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-3-108
            excerpt: in excess of fifteen percent of the total gross revenues
  versions:
    - effective_from: '0001-01-01'
      formula: '0.15'

qualified_amateur_sports_organization

Derived

source: 39-3-108(1.3)

- name: qualified_amateur_sports_organization
  kind: derived
  entity: Corporation
  dtype: Judgment
  period: Year
  source: 39-3-108(1.3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-co/statute/39/39-3-108
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        organization_is_organized_and_operated_exclusively_to_foster_amateur_sports_competition

        and
        organization_is_organized_and_operated_primarily_to_support_and_develop_amateur_athletes_for_national_or_international_competition

        and not organization_net_earnings_inure_to_private_shareholder_or_individual

qualified_amateur_sports_organization_presumed_to_provide_public_benefits

Derived

source: 39-3-108(1.3)

- name: qualified_amateur_sports_organization_presumed_to_provide_public_benefits
  kind: derived
  entity: Corporation
  dtype: Judgment
  period: Year
  source: 39-3-108(1.3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-3-108
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        qualified_amateur_sports_organization
        and (
          membership_is_open_to_amateur_athletes_coaches_trainers_managers_administrators_or_officials_active_in_the_sport
          or membership_is_open_to_amateur_sports_organizations_that_conduct_programs_in_the_sport
        )

charitable_property_nonresidential_exemption_applies

Derived

source: 39-3-108(1)(a)

- name: charitable_property_nonresidential_exemption_applies
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-3-108(1)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-108
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        property_meets_strictly_charitable_ownership_and_use_conditions
        and property_is_nonresidential

charitable_property_nonprofit_water_company_exemption_applies

Derived(c) in text ↖

source: 39-3-108(c)

- name: charitable_property_nonprofit_water_company_exemption_applies
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-3-108(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-108
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        property_meets_strictly_charitable_ownership_and_use_conditions
        and property_is_used_as_an_integral_part_of_a_nonprofit_domestic_water_company

health_care_property_exemption_continues_for_limited_unrelated_income

Derived

source: 39-3-108(3)(a)

- name: health_care_property_exemption_continues_for_limited_unrelated_income
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-3-108(3)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-3-108
            excerpt: >-
              does not result in gross income derived from any unrelated trade or business ... in
              excess of fifteen percent of the total gross revenues
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        property_meets_strictly_charitable_ownership_and_use_conditions
        and property_is_licensed_by_colorado_as_a_health_care_facility
        and health_care_property_has_other_use
        and unrelated_trade_or_business_gross_income
          <= maximum_unrelated_trade_income_share * total_gross_revenues_from_property_operation

qualified_amateur_sports_property_presumed_charitable

Derived

source: 39-3-108(1.3)

- name: qualified_amateur_sports_property_presumed_charitable
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-3-108(1.3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-3-108
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        property_is_nonresidential

        and
        property_is_owned_and_used_solely_and_exclusively_by_qualified_amateur_sports_organization

charitable_property_tax_exemption_applies

Derived

source: 39-3-108(1)

- name: charitable_property_tax_exemption_applies
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-3-108(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-108
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us-co:statutes/39/39-3-108#health_care_property_exemption_continues_for_limited_unrelated_income
            output: health_care_property_exemption_continues_for_limited_unrelated_income
            hash: sha256:local
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        qualified_amateur_sports_property_presumed_charitable
        or (
          property_meets_strictly_charitable_ownership_and_use_conditions
          and (
            property_is_nonresidential
            or property_is_used_as_an_integral_part_of_a_nonprofit_domestic_water_company
            or (
              property_is_licensed_by_colorado_as_a_health_care_facility
              and (
                not health_care_property_has_other_use
                or health_care_property_exemption_continues_for_limited_unrelated_income
              )
            )
          )
        )

▸citations (3)

References

This rule cites 3 other rules.

CO 39 § 39-2-117inferredCO › Statutes › Title 39 › § 39-2-117
CO 39 § 39-3-106inferredCO › Statutes › Title 39 › § 39-3-106
CO 39 § 511inferredCO › Statutes › Title 39 › § 511