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us-co/statute/39/39-3-114 — Burden - claim for charitable exemption · Axiom

Burden - claim for charitable exemption

3 rules

The burden shall be on the owner and operator of any residential property for which an exemption is claimed pursuant to any of the provisions of sections 39-3-109 and 39-3-112 to show facts sufficient to support the exemption claimed. In determining whether or not a particular property is entitled to such an exemption provided for in any of said sections, the administrator may require the owner or operator of such property to annually submit a complete financial report on its operations and may require any occupants whose residential units are claimed to qualify for such exemption to submit copies of their federal or state income tax returns.

in view

Whole section

Encodings · 3

residential_charitable_exemption_supporting_facts_must_be_shownCO 39 § 39-3-114 · derived

39-3-114

name: residential_charitable_exemption_supporting_facts_must_be_shown
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-3-114
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-114
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us-co:statutes/39/39-3-109#residential_charitable_property_tax_exemption_applies
          output: residential_charitable_property_tax_exemption_applies
          hash: >-
            sha256:369b1b734256323f2a0b6da074e3f46c37946ac0892cd1bb3377f74319e9bf2f
versions:
  - effective_from: '0001-01-01'
    formula: residential_charitable_property_tax_exemption_applies

annual_financial_report_may_be_required_for_residential_charitable_exemption_determinationCO 39 § 39-3-114 · derived

39-3-114

name: >-
  annual_financial_report_may_be_required_for_residential_charitable_exemption_determination
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-3-114
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-114
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us-co:statutes/39/39-3-109#residential_charitable_property_tax_exemption_applies
          output: residential_charitable_property_tax_exemption_applies
          hash: >-
            sha256:369b1b734256323f2a0b6da074e3f46c37946ac0892cd1bb3377f74319e9bf2f
versions:
  - effective_from: '0001-01-01'
    formula: residential_charitable_property_tax_exemption_applies

occupant_income_tax_returns_may_be_required_for_residential_charitable_exemption_determinationCO 39 § 39-3-114 · derived

39-3-114

name: >-
  occupant_income_tax_returns_may_be_required_for_residential_charitable_exemption_determination
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-3-114
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-114
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us-co:statutes/39/39-3-109#residential_charitable_property_tax_exemption_applies
          output: residential_charitable_property_tax_exemption_applies
          hash: >-
            sha256:369b1b734256323f2a0b6da074e3f46c37946ac0892cd1bb3377f74319e9bf2f
versions:
  - effective_from: '0001-01-01'
    formula: residential_charitable_property_tax_exemption_applies

▸rulespec code

Shown source

statutes/39/39-3-114.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

residential_charitable_exemption_supporting_facts_must_be_shown

Derived

source: 39-3-114

- name: residential_charitable_exemption_supporting_facts_must_be_shown
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-3-114
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-114
        - path: versions[0].formula
          kind: import
          import:
            target: us-co:statutes/39/39-3-109#residential_charitable_property_tax_exemption_applies
            output: residential_charitable_property_tax_exemption_applies
            hash: sha256:369b1b734256323f2a0b6da074e3f46c37946ac0892cd1bb3377f74319e9bf2f
  versions:
    - effective_from: '0001-01-01'
      formula: residential_charitable_property_tax_exemption_applies

annual_financial_report_may_be_required_for_residential_charitable_exemption_determination

Derived

source: 39-3-114

- name: annual_financial_report_may_be_required_for_residential_charitable_exemption_determination
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-3-114
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-114
        - path: versions[0].formula
          kind: import
          import:
            target: us-co:statutes/39/39-3-109#residential_charitable_property_tax_exemption_applies
            output: residential_charitable_property_tax_exemption_applies
            hash: sha256:369b1b734256323f2a0b6da074e3f46c37946ac0892cd1bb3377f74319e9bf2f
  versions:
    - effective_from: '0001-01-01'
      formula: residential_charitable_property_tax_exemption_applies

occupant_income_tax_returns_may_be_required_for_residential_charitable_exemption_determination

Derived

source: 39-3-114

- name: occupant_income_tax_returns_may_be_required_for_residential_charitable_exemption_determination
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-3-114
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-114
        - path: versions[0].formula
          kind: import
          import:
            target: us-co:statutes/39/39-3-109#residential_charitable_property_tax_exemption_applies
            output: residential_charitable_property_tax_exemption_applies
            hash: sha256:369b1b734256323f2a0b6da074e3f46c37946ac0892cd1bb3377f74319e9bf2f
  versions:
    - effective_from: '0001-01-01'
      formula: residential_charitable_property_tax_exemption_applies

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 39-3-109inferredCO › Statutes › Title 39 › § 39-3-109

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Burden - claim for charitable exemption

3 rules

Official source

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in view

Whole section

Encodings · 3

residential_charitable_exemption_supporting_facts_must_be_shownCO 39 § 39-3-114 · derived

39-3-114

name: residential_charitable_exemption_supporting_facts_must_be_shown
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-3-114
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-114
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us-co:statutes/39/39-3-109#residential_charitable_property_tax_exemption_applies
          output: residential_charitable_property_tax_exemption_applies
          hash: >-
            sha256:369b1b734256323f2a0b6da074e3f46c37946ac0892cd1bb3377f74319e9bf2f
versions:
  - effective_from: '0001-01-01'
    formula: residential_charitable_property_tax_exemption_applies

annual_financial_report_may_be_required_for_residential_charitable_exemption_determinationCO 39 § 39-3-114 · derived

39-3-114

name: >-
  annual_financial_report_may_be_required_for_residential_charitable_exemption_determination
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-3-114
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-114
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us-co:statutes/39/39-3-109#residential_charitable_property_tax_exemption_applies
          output: residential_charitable_property_tax_exemption_applies
          hash: >-
            sha256:369b1b734256323f2a0b6da074e3f46c37946ac0892cd1bb3377f74319e9bf2f
versions:
  - effective_from: '0001-01-01'
    formula: residential_charitable_property_tax_exemption_applies

occupant_income_tax_returns_may_be_required_for_residential_charitable_exemption_determinationCO 39 § 39-3-114 · derived

39-3-114

name: >-
  occupant_income_tax_returns_may_be_required_for_residential_charitable_exemption_determination
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-3-114
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-114
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us-co:statutes/39/39-3-109#residential_charitable_property_tax_exemption_applies
          output: residential_charitable_property_tax_exemption_applies
          hash: >-
            sha256:369b1b734256323f2a0b6da074e3f46c37946ac0892cd1bb3377f74319e9bf2f
versions:
  - effective_from: '0001-01-01'
    formula: residential_charitable_property_tax_exemption_applies

▸rulespec code

Shown source

statutes/39/39-3-114.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

residential_charitable_exemption_supporting_facts_must_be_shown

Derived

source: 39-3-114

- name: residential_charitable_exemption_supporting_facts_must_be_shown
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-3-114
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-114
        - path: versions[0].formula
          kind: import
          import:
            target: us-co:statutes/39/39-3-109#residential_charitable_property_tax_exemption_applies
            output: residential_charitable_property_tax_exemption_applies
            hash: sha256:369b1b734256323f2a0b6da074e3f46c37946ac0892cd1bb3377f74319e9bf2f
  versions:
    - effective_from: '0001-01-01'
      formula: residential_charitable_property_tax_exemption_applies

annual_financial_report_may_be_required_for_residential_charitable_exemption_determination

Derived

source: 39-3-114

- name: annual_financial_report_may_be_required_for_residential_charitable_exemption_determination
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-3-114
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-114
        - path: versions[0].formula
          kind: import
          import:
            target: us-co:statutes/39/39-3-109#residential_charitable_property_tax_exemption_applies
            output: residential_charitable_property_tax_exemption_applies
            hash: sha256:369b1b734256323f2a0b6da074e3f46c37946ac0892cd1bb3377f74319e9bf2f
  versions:
    - effective_from: '0001-01-01'
      formula: residential_charitable_property_tax_exemption_applies

occupant_income_tax_returns_may_be_required_for_residential_charitable_exemption_determination

Derived

source: 39-3-114

- name: occupant_income_tax_returns_may_be_required_for_residential_charitable_exemption_determination
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-3-114
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-114
        - path: versions[0].formula
          kind: import
          import:
            target: us-co:statutes/39/39-3-109#residential_charitable_property_tax_exemption_applies
            output: residential_charitable_property_tax_exemption_applies
            hash: sha256:369b1b734256323f2a0b6da074e3f46c37946ac0892cd1bb3377f74319e9bf2f
  versions:
    - effective_from: '0001-01-01'
      formula: residential_charitable_property_tax_exemption_applies

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 39-3-109inferredCO › Statutes › Title 39 › § 39-3-109