Cemeteries - not-for-profit - exemption

1 rule

Cemeteries not used or held for private or corporate profit shall be exempt from the levy and collection of property tax.

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Encodings · 1

cemetery_property_tax_exemption_appliesCO 39 § 39-3-117 · derived

Colo. Rev. Stat. § 39-3-117

name: cemetery_property_tax_exemption_applies
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-117
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-117
versions:
  - effective_from: '0001-01-01'
    formula: cemetery_is_not_used_or_held_for_private_or_corporate_profit

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statutes/39/39-3-117.yaml

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Rules

cemetery_property_tax_exemption_applies

Derived

source: Colo. Rev. Stat. § 39-3-117

- name: cemetery_property_tax_exemption_applies
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-117
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-117
  versions:
    - effective_from: '0001-01-01'
      formula: cemetery_is_not_used_or_held_for_private_or_corporate_profit

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