us-co/statute/39/39-3-110 — Property - integral part of child care center - charitable purposes - exemption

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us-co/statute/39/39-3-110 — Property - integral part of child care center - charitable purposes - exemption - limitations · Axiom

(1) Property, real and personal, that is used solely and exclusively for strictly charitable purposes is exempt from the levy and collection of property tax if such property is used as an integral part of a child care center:

(a)Which is licensed pursuant to part 3 of article 5 of…#

(a) Which is licensed pursuant to part 3 of article 5 of title 26.5;

(b)Which is maintained for the whole or part of a day for…#

(b) Which is maintained for the whole or part of a day for the care of five or more children who are not sixteen years of age or older;

(c)Which is not owned or operated for private gain or…#

(d)The costs of operation of which, including salaries,…#

(d) The costs of operation of which, including salaries, are reasonable based upon the services and facilities provided and as compared with the costs of operation of any comparable public institution;

(e)Which provides its services to an indefinite number of…#

(e) Which provides its services to an indefinite number of persons free of charge or at reduced rates equal to five percent of the gross revenues of such child care center or equal to ten percent of the amount of tuition charged by such child care center to the financially needy or charges on the basis of ability to pay;

(f)The operation of which does not materially enhance,…#

(f) The operation of which does not materially enhance, directly or indirectly, the private gain of any individual except as reasonable compensation for services rendered or goods furnished; and

(g)The property of which is claimed for exemption does not…#

(g) The property of which is claimed for exemption does not exceed the amount of property reasonably necessary for the accomplishment of the exempt purpose.

(h)Repealed.#

(h) Repealed.

(1.5) (a) 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.

(b) If a child care center is operated by a person other than the owner of the property, then the other person's use of the property is the sole basis for determining whether the property meets the requirements for the exemption set forth in subsection (1) of this section.

(c) To the extent that real property taxes are shared and payable by one or more tenants under the lease of property that are not the child care center, real property taxes otherwise due but for the application of this section are deemed taxes paid by the property owner or the landlord of a property leased in part to the child care center.

(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) The provisions of subsection (1) of this section shall not apply to any child care center which is operated for religious purposes and which is exempt from the levy and collection of property tax pursuant to the provisions of section 39-3-106 or 39-3-106.5.

in view

Whole section

Encodings · 7

minimum_children_cared_forCO 39 § 39-3-110 · parameter

C.R.S. 39-3-110(1)(b)

name: minimum_children_cared_for
kind: parameter
dtype: Count
source: C.R.S. 39-3-110(1)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-3-110
          excerpt: care of five or more children
versions:
  - effective_from: '0001-01-01'
    formula: '5'

reduced_rate_services_gross_revenue_percentageCO 39 § 39-3-110 · parameter

C.R.S. 39-3-110(1)(e)

name: reduced_rate_services_gross_revenue_percentage
kind: parameter
dtype: Rate
source: C.R.S. 39-3-110(1)(e)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-3-110
          excerpt: equal to five percent of the gross revenues
versions:
  - effective_from: '0001-01-01'
    formula: '0.05'

financially_needy_tuition_percentageCO 39 § 39-3-110 · parameter

C.R.S. 39-3-110(1)(e)

name: financially_needy_tuition_percentage
kind: parameter
dtype: Rate
source: C.R.S. 39-3-110(1)(e)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-3-110
          excerpt: equal to ten percent of the amount of tuition charged
versions:
  - effective_from: '0001-01-01'
    formula: '0.10'

child_care_center_has_required_child_capacityCO 39 § 39-3-110 · derived

C.R.S. 39-3-110(1)(b)

name: child_care_center_has_required_child_capacity
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: C.R.S. 39-3-110(1)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-110
          excerpt: >-
            care of five or more children who are not sixteen years of age or
            older
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-3-110
          excerpt: five or more children
versions:
  - effective_from: '0001-01-01'
    formula: |-
      number_of_children_cared_for >= minimum_children_cared_for
      and children_cared_for_are_under_sixteen_years_of_age

child_care_center_satisfies_service_access_requirementCO 39 § 39-3-110 · derived

C.R.S. 39-3-110(1)(e)

name: child_care_center_satisfies_service_access_requirement
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: C.R.S. 39-3-110(1)(e)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-110
          excerpt: >-
            provides its services to an indefinite number of persons free of
            charge
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-3-110
          excerpt: >-
            at reduced rates equal to five percent of the gross revenues ... or
            equal to ten percent of the amount of tuition charged ... to the
            financially needy or charges on the basis of ability to pay
versions:
  - effective_from: '0001-01-01'
    formula: >-
      services_are_provided_free_of_charge

      or value_of_services_provided_at_reduced_rates == gross_revenues *
      reduced_rate_services_gross_revenue_percentage

      or value_of_services_provided_at_reduced_rates ==
      tuition_charged_to_financially_needy *
      financially_needy_tuition_percentage

      or services_are_charged_on_the_basis_of_ability_to_pay

child_care_center_satisfies_exemption_requirementsCO 39 § 39-3-110 · derived

C.R.S. 39-3-110(1)(a)-(e)

name: child_care_center_satisfies_exemption_requirements
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: C.R.S. 39-3-110(1)(a)-(e)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-110
          excerpt: licensed pursuant to part 3 of article 5 of title 26.5
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-110
          excerpt: not owned or operated for private gain or corporate profit
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-110
          excerpt: costs of operation ... are reasonable
versions:
  - effective_from: '0001-01-01'
    formula: >-
      child_care_center_is_licensed

      and child_care_center_has_required_child_capacity

      and
      child_care_center_is_not_owned_or_operated_for_private_gain_or_corporate_profit

      and child_care_center_operating_costs_are_reasonable

      and child_care_center_satisfies_service_access_requirement

real_property_taxes_deemed_paid_by_property_owner_or_landlordCO 39 § 39-3-110 · derived

C.R.S. 39-3-110(1.5)(c)

name: real_property_taxes_deemed_paid_by_property_owner_or_landlord
kind: derived
entity: PropertyOwnerOrLandlord
dtype: Money
period: Year
unit: USD
source: C.R.S. 39-3-110(1.5)(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-3-110
          excerpt: >-
            real property taxes otherwise due but for the application of this
            section are deemed taxes paid by the property owner or the landlord
versions:
  - effective_from: '0001-01-01'
    formula: >-
      if property_is_leased_in_part_to_child_care_center and
      real_property_taxes_are_shared_and_payable_by_tenants_not_child_care_center:
      real_property_taxes_otherwise_due_but_for_exemption else: 0

▸rulespec code

Shown source

statutes/39/39-3-110.yaml

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View on GitHub

Rules

minimum_children_cared_for

Parameter

source: C.R.S. 39-3-110(1)(b)

- name: minimum_children_cared_for
  kind: parameter
  dtype: Count
  source: C.R.S. 39-3-110(1)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-3-110
            excerpt: care of five or more children
  versions:
    - effective_from: '0001-01-01'
      formula: '5'

reduced_rate_services_gross_revenue_percentage

Parameter

source: C.R.S. 39-3-110(1)(e)

- name: reduced_rate_services_gross_revenue_percentage
  kind: parameter
  dtype: Rate
  source: C.R.S. 39-3-110(1)(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-3-110
            excerpt: equal to five percent of the gross revenues
  versions:
    - effective_from: '0001-01-01'
      formula: '0.05'

financially_needy_tuition_percentage

Parameter

source: C.R.S. 39-3-110(1)(e)

- name: financially_needy_tuition_percentage
  kind: parameter
  dtype: Rate
  source: C.R.S. 39-3-110(1)(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-3-110
            excerpt: equal to ten percent of the amount of tuition charged
  versions:
    - effective_from: '0001-01-01'
      formula: '0.10'

child_care_center_has_required_child_capacity

Derived

source: C.R.S. 39-3-110(1)(b)

- name: child_care_center_has_required_child_capacity
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: C.R.S. 39-3-110(1)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-110
            excerpt: care of five or more children who are not sixteen years of age or older
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-3-110
            excerpt: five or more children
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        number_of_children_cared_for >= minimum_children_cared_for
        and children_cared_for_are_under_sixteen_years_of_age

child_care_center_satisfies_service_access_requirement

Derived

source: C.R.S. 39-3-110(1)(e)

- name: child_care_center_satisfies_service_access_requirement
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: C.R.S. 39-3-110(1)(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-110
            excerpt: provides its services to an indefinite number of persons free of charge
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-3-110
            excerpt: >-
              at reduced rates equal to five percent of the gross revenues ... or equal to ten
              percent of the amount of tuition charged ... to the financially needy or charges on
              the basis of ability to pay
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        services_are_provided_free_of_charge

        or value_of_services_provided_at_reduced_rates == gross_revenues *
        reduced_rate_services_gross_revenue_percentage

        or value_of_services_provided_at_reduced_rates == tuition_charged_to_financially_needy *
        financially_needy_tuition_percentage

        or services_are_charged_on_the_basis_of_ability_to_pay

child_care_center_satisfies_exemption_requirements

Derived

source: C.R.S. 39-3-110(1)(a)-(e)

- name: child_care_center_satisfies_exemption_requirements
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: C.R.S. 39-3-110(1)(a)-(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-110
            excerpt: licensed pursuant to part 3 of article 5 of title 26.5
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-110
            excerpt: not owned or operated for private gain or corporate profit
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-110
            excerpt: costs of operation ... are reasonable
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        child_care_center_is_licensed
        and child_care_center_has_required_child_capacity
        and child_care_center_is_not_owned_or_operated_for_private_gain_or_corporate_profit
        and child_care_center_operating_costs_are_reasonable
        and child_care_center_satisfies_service_access_requirement

real_property_taxes_deemed_paid_by_property_owner_or_landlord

Derived

source: C.R.S. 39-3-110(1.5)(c)

- name: real_property_taxes_deemed_paid_by_property_owner_or_landlord
  kind: derived
  entity: PropertyOwnerOrLandlord
  dtype: Money
  period: Year
  unit: USD
  source: C.R.S. 39-3-110(1.5)(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-3-110
            excerpt: >-
              real property taxes otherwise due but for the application of this section are deemed
              taxes paid by the property owner or the landlord
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        if property_is_leased_in_part_to_child_care_center and
        real_property_taxes_are_shared_and_payable_by_tenants_not_child_care_center:
        real_property_taxes_otherwise_due_but_for_exemption else: 0

▸citations (2)

References

This rule cites 2 other rules.

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