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us-co/statute/39/39-3-123 — Works of art, literary materials, and artifacts - on loan - exemption - limitations - definitions · Axiom

Works of art, literary materials, and artifacts - on loan - exemption - limitations - definitions

4 rules3 of 5 subsections

Official source

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(1) Works of art, literary materials, and artifacts shall be exempt from the levy and collection of property tax if such works of art, literary materials, and artifacts are loaned to and are in the custody and control of:

(a)The state or a political subdivision thereof; or∀ 1#

(a) The state or a political subdivision thereof; or

(b)A library or any art gallery or museum which is owned…#

(b) A library or any art gallery or museum which is owned or operated by a charitable organization whose property is irrevocably dedicated to charitable purposes and whose assets shall not inure to the benefit of any private person upon the liquidation, dissolution, or abandonment by the owner, and which uses such works of art, literary materials, and artifacts for charitable purposes. This exemption shall apply only for the period of time during which such works of art, literary materials, and artifacts are actually on loan and shall be in addition to such exemptions provided for in sections 39-3-108 to 39-3-113.5.

(2) Any exemption claimed pursuant to the provisions of subsection (1) of this section shall comply with the provisions of section 39-5-113.5.

(3) For purposes of subsection (1) of this section:

(a) Artifacts means items of personal property which are objects of human workmanship and which have archaeological or historical significance.

(b) Charitable organization means a charitable organization as defined in section 39-26-102 (2.5).

(c)

in view

Whole section

Encodings · 4

asset_is_artifactCO 39 § 39-3-123 (a) · derived

39-3-123(a)

name: asset_is_artifact
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-3-123(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-co/statute/39/39-3-123
versions:
  - effective_from: '0001-01-01'
    formula: |-
      asset_is_personal_property
      and asset_is_object_of_human_workmanship
      and asset_has_archaeological_or_historical_significance

asset_is_enumerated_literary_materialCO 39 § 39-3-123 (d) · derived

39-3-123(d)

name: asset_is_enumerated_literary_material
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-3-123(d)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-co/statute/39/39-3-123
versions:
  - effective_from: '0001-01-01'
    formula: |-
      asset_is_personal_property
      and (
        asset_is_book
        or asset_is_letter
        or asset_is_diary
        or asset_is_record
        or asset_is_document
        or asset_is_memorandum
        or asset_is_journal
        or asset_is_magazine
        or asset_is_note
      )

asset_use_is_charitable_purposeCO 39 § 39-3-123 (c) · derived

39-3-123(c)

name: asset_use_is_charitable_purpose
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-3-123(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-co/statute/39/39-3-123
versions:
  - effective_from: '0001-01-01'
    formula: |-
      asset_is_used_for_public_display
      or asset_is_used_for_research
      or asset_is_used_for_educational_study
      or asset_is_used_for_maintenance_of_property
      or asset_is_used_for_preparation_for_display

loaned_artifact_or_enumerated_literary_material_state_custody_exemption_appliesCO 39 § 39-3-123 · derived

39-3-123(1)(a)

name: >-
  loaned_artifact_or_enumerated_literary_material_state_custody_exemption_applies
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-3-123(1)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-123
      - path: versions[0].formula
        kind: import
        import:
          target: us-co:statutes/39/39-3-123#asset_is_artifact
          output: asset_is_artifact
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: us-co:statutes/39/39-3-123#asset_is_enumerated_literary_material
          output: asset_is_enumerated_literary_material
          hash: sha256:local
versions:
  - effective_from: '0001-01-01'
    formula: |-
      (asset_is_artifact or asset_is_enumerated_literary_material)
      and asset_is_loaned_to_state_or_political_subdivision
      and asset_is_in_custody_and_control_of_state_or_political_subdivision
      and asset_is_actually_on_loan

▸rulespec code

Shown source

statutes/39/39-3-123.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

asset_is_artifact

Derived(a) in text ↖

source: 39-3-123(a)

- name: asset_is_artifact
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-3-123(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-co/statute/39/39-3-123
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        asset_is_personal_property
        and asset_is_object_of_human_workmanship
        and asset_has_archaeological_or_historical_significance

asset_is_enumerated_literary_material

Derived(d) in text ↖

source: 39-3-123(d)

- name: asset_is_enumerated_literary_material
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-3-123(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-co/statute/39/39-3-123
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        asset_is_personal_property
        and (
          asset_is_book
          or asset_is_letter
          or asset_is_diary
          or asset_is_record
          or asset_is_document
          or asset_is_memorandum
          or asset_is_journal
          or asset_is_magazine
          or asset_is_note
        )

asset_use_is_charitable_purpose

Derived(c) in text ↖

source: 39-3-123(c)

- name: asset_use_is_charitable_purpose
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-3-123(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-co/statute/39/39-3-123
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        asset_is_used_for_public_display
        or asset_is_used_for_research
        or asset_is_used_for_educational_study
        or asset_is_used_for_maintenance_of_property
        or asset_is_used_for_preparation_for_display

loaned_artifact_or_enumerated_literary_material_state_custody_exemption_applies

Derived

source: 39-3-123(1)(a)

- name: loaned_artifact_or_enumerated_literary_material_state_custody_exemption_applies
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-3-123(1)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-123
        - path: versions[0].formula
          kind: import
          import:
            target: us-co:statutes/39/39-3-123#asset_is_artifact
            output: asset_is_artifact
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us-co:statutes/39/39-3-123#asset_is_enumerated_literary_material
            output: asset_is_enumerated_literary_material
            hash: sha256:local
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        (asset_is_artifact or asset_is_enumerated_literary_material)
        and asset_is_loaned_to_state_or_political_subdivision
        and asset_is_in_custody_and_control_of_state_or_political_subdivision
        and asset_is_actually_on_loan

▸citations (4)

References

This rule cites 4 other rules.

CO 39 § 39-3-108inferredCO › Statutes › Title 39 › § 39-3-108
CO 39 § 39-5-113.5inferredCO › Statutes › Title 39 › § 39-5-113.5
CO 39 § 39-26-102 (2.5)inferredCO › Statutes › Title 39 › § 39-26-102 › (2.5)
CO 39 § 39-1-102 (18)inferredCO › Statutes › Title 39 › § 39-1-102 › (18)

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Works of art, literary materials, and artifacts - on loan - exemption - limitations - definitions

4 rules3 of 5 subsections

Official source

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(a)The state or a political subdivision thereof; or∀ 1#

(a) The state or a political subdivision thereof; or

(b)A library or any art gallery or museum which is owned…#

(2) Any exemption claimed pursuant to the provisions of subsection (1) of this section shall comply with the provisions of section 39-5-113.5.

(3) For purposes of subsection (1) of this section:

(a) Artifacts means items of personal property which are objects of human workmanship and which have archaeological or historical significance.

(b) Charitable organization means a charitable organization as defined in section 39-26-102 (2.5).

(c)

in view

Whole section

Encodings · 4

asset_is_artifactCO 39 § 39-3-123 (a) · derived

39-3-123(a)

name: asset_is_artifact
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-3-123(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-co/statute/39/39-3-123
versions:
  - effective_from: '0001-01-01'
    formula: |-
      asset_is_personal_property
      and asset_is_object_of_human_workmanship
      and asset_has_archaeological_or_historical_significance

asset_is_enumerated_literary_materialCO 39 § 39-3-123 (d) · derived

39-3-123(d)

name: asset_is_enumerated_literary_material
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-3-123(d)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-co/statute/39/39-3-123
versions:
  - effective_from: '0001-01-01'
    formula: |-
      asset_is_personal_property
      and (
        asset_is_book
        or asset_is_letter
        or asset_is_diary
        or asset_is_record
        or asset_is_document
        or asset_is_memorandum
        or asset_is_journal
        or asset_is_magazine
        or asset_is_note
      )

asset_use_is_charitable_purposeCO 39 § 39-3-123 (c) · derived

39-3-123(c)

name: asset_use_is_charitable_purpose
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-3-123(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-co/statute/39/39-3-123
versions:
  - effective_from: '0001-01-01'
    formula: |-
      asset_is_used_for_public_display
      or asset_is_used_for_research
      or asset_is_used_for_educational_study
      or asset_is_used_for_maintenance_of_property
      or asset_is_used_for_preparation_for_display

loaned_artifact_or_enumerated_literary_material_state_custody_exemption_appliesCO 39 § 39-3-123 · derived

39-3-123(1)(a)

name: >-
  loaned_artifact_or_enumerated_literary_material_state_custody_exemption_applies
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-3-123(1)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-123
      - path: versions[0].formula
        kind: import
        import:
          target: us-co:statutes/39/39-3-123#asset_is_artifact
          output: asset_is_artifact
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: us-co:statutes/39/39-3-123#asset_is_enumerated_literary_material
          output: asset_is_enumerated_literary_material
          hash: sha256:local
versions:
  - effective_from: '0001-01-01'
    formula: |-
      (asset_is_artifact or asset_is_enumerated_literary_material)
      and asset_is_loaned_to_state_or_political_subdivision
      and asset_is_in_custody_and_control_of_state_or_political_subdivision
      and asset_is_actually_on_loan

▸rulespec code

Shown source

statutes/39/39-3-123.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

asset_is_artifact

Derived(a) in text ↖

source: 39-3-123(a)

- name: asset_is_artifact
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-3-123(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-co/statute/39/39-3-123
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        asset_is_personal_property
        and asset_is_object_of_human_workmanship
        and asset_has_archaeological_or_historical_significance

asset_is_enumerated_literary_material

Derived(d) in text ↖

source: 39-3-123(d)

- name: asset_is_enumerated_literary_material
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-3-123(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-co/statute/39/39-3-123
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        asset_is_personal_property
        and (
          asset_is_book
          or asset_is_letter
          or asset_is_diary
          or asset_is_record
          or asset_is_document
          or asset_is_memorandum
          or asset_is_journal
          or asset_is_magazine
          or asset_is_note
        )

asset_use_is_charitable_purpose

Derived(c) in text ↖

source: 39-3-123(c)

- name: asset_use_is_charitable_purpose
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-3-123(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-co/statute/39/39-3-123
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        asset_is_used_for_public_display
        or asset_is_used_for_research
        or asset_is_used_for_educational_study
        or asset_is_used_for_maintenance_of_property
        or asset_is_used_for_preparation_for_display

loaned_artifact_or_enumerated_literary_material_state_custody_exemption_applies

Derived

source: 39-3-123(1)(a)

- name: loaned_artifact_or_enumerated_literary_material_state_custody_exemption_applies
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-3-123(1)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-123
        - path: versions[0].formula
          kind: import
          import:
            target: us-co:statutes/39/39-3-123#asset_is_artifact
            output: asset_is_artifact
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us-co:statutes/39/39-3-123#asset_is_enumerated_literary_material
            output: asset_is_enumerated_literary_material
            hash: sha256:local
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        (asset_is_artifact or asset_is_enumerated_literary_material)
        and asset_is_loaned_to_state_or_political_subdivision
        and asset_is_in_custody_and_control_of_state_or_political_subdivision
        and asset_is_actually_on_loan

▸citations (4)

References

This rule cites 4 other rules.

CO 39 § 39-3-108inferredCO › Statutes › Title 39 › § 39-3-108
CO 39 § 39-5-113.5inferredCO › Statutes › Title 39 › § 39-5-113.5
CO 39 § 39-26-102 (2.5)inferredCO › Statutes › Title 39 › § 39-26-102 › (2.5)
CO 39 § 39-1-102 (18)inferredCO › Statutes › Title 39 › § 39-1-102 › (18)

Works of art, literary materials, and artifacts - on loan - exemption - limitations - definitions

(a)The state or a political subdivision thereof; or∀ 1#

(b)A library or any art gallery or museum which is owned…#

(c)

asset_is_artifact

asset_is_enumerated_literary_material

asset_use_is_charitable_purpose

loaned_artifact_or_enumerated_literary_material_state_custody_exemption_applies

Works of art, literary materials, and artifacts - on loan - exemption - limitations - definitions

(a)The state or a political subdivision thereof; or∀ 1#

(b)A library or any art gallery or museum which is owned…#

(c)

asset_is_artifact

asset_is_enumerated_literary_material

asset_use_is_charitable_purpose

loaned_artifact_or_enumerated_literary_material_state_custody_exemption_applies

(d)Literary materials means items of personal property…∀ 1#

(e)Works of art means works of art as defined in section…#