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us-co/statute/39/39-3-126 — Horticultural improvements - exemption - limitation - exception · Axiom

Horticultural improvements - exemption - limitation - exception

2 rules

Any increase in value of privately owned lands resulting from the planting of trees shall not be taken into account in determining the actual value of such lands for a period of thirty years from the date of planting such trees. This section shall apply to all lands so planted; however, in the event that any trees become sufficiently mature as to be of economic use and value prior to the expiration of thirty years, any increase in use and value shall be thereafter taken into account in determining the actual value of such lands.

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Whole section

Encodings · 2

tree_planting_value_exclusion_period_yearsCO 39 § 39-3-126 · parameter

C.R.S. 39-3-126

name: tree_planting_value_exclusion_period_years
kind: parameter
dtype: Count
source: C.R.S. 39-3-126
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-3-126
          excerpt: for a period of thirty years from the date of planting
versions:
  - effective_from: '0001-01-01'
    formula: '30'

tree_planting_value_increase_excluded_from_actual_valueCO 39 § 39-3-126 · derived

C.R.S. 39-3-126

name: tree_planting_value_increase_excluded_from_actual_value
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: C.R.S. 39-3-126
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-126
          excerpt: privately owned lands resulting from the planting of trees
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-3-126
          excerpt: for a period of thirty years from the date of planting
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-3-126
          excerpt: trees become sufficiently mature as to be of economic use and value
versions:
  - effective_from: '0001-01-01'
    formula: |-
      asset_is_privately_owned_land
      and trees_were_planted_on_land
      and years_since_tree_planting < tree_planting_value_exclusion_period_years
      and not trees_are_economically_useful_and_valuable

▸rulespec code

Shown source

statutes/39/39-3-126.yaml

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Rules

tree_planting_value_exclusion_period_years

Parameter

source: C.R.S. 39-3-126

- name: tree_planting_value_exclusion_period_years
  kind: parameter
  dtype: Count
  source: C.R.S. 39-3-126
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-3-126
            excerpt: for a period of thirty years from the date of planting
  versions:
    - effective_from: '0001-01-01'
      formula: '30'

tree_planting_value_increase_excluded_from_actual_value

Derived

source: C.R.S. 39-3-126

- name: tree_planting_value_increase_excluded_from_actual_value
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: C.R.S. 39-3-126
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-126
            excerpt: privately owned lands resulting from the planting of trees
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-3-126
            excerpt: for a period of thirty years from the date of planting
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-3-126
            excerpt: trees become sufficiently mature as to be of economic use and value
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        asset_is_privately_owned_land
        and trees_were_planted_on_land
        and years_since_tree_planting < tree_planting_value_exclusion_period_years
        and not trees_are_economically_useful_and_valuable

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Horticultural improvements - exemption - limitation - exception

2 rules

Official source

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in view

Whole section

Encodings · 2

tree_planting_value_exclusion_period_yearsCO 39 § 39-3-126 · parameter

C.R.S. 39-3-126

name: tree_planting_value_exclusion_period_years
kind: parameter
dtype: Count
source: C.R.S. 39-3-126
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-3-126
          excerpt: for a period of thirty years from the date of planting
versions:
  - effective_from: '0001-01-01'
    formula: '30'

tree_planting_value_increase_excluded_from_actual_valueCO 39 § 39-3-126 · derived

C.R.S. 39-3-126

name: tree_planting_value_increase_excluded_from_actual_value
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: C.R.S. 39-3-126
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-126
          excerpt: privately owned lands resulting from the planting of trees
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-3-126
          excerpt: for a period of thirty years from the date of planting
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-3-126
          excerpt: trees become sufficiently mature as to be of economic use and value
versions:
  - effective_from: '0001-01-01'
    formula: |-
      asset_is_privately_owned_land
      and trees_were_planted_on_land
      and years_since_tree_planting < tree_planting_value_exclusion_period_years
      and not trees_are_economically_useful_and_valuable

▸rulespec code

Shown source

statutes/39/39-3-126.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

tree_planting_value_exclusion_period_years

Parameter

source: C.R.S. 39-3-126

- name: tree_planting_value_exclusion_period_years
  kind: parameter
  dtype: Count
  source: C.R.S. 39-3-126
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-3-126
            excerpt: for a period of thirty years from the date of planting
  versions:
    - effective_from: '0001-01-01'
      formula: '30'

tree_planting_value_increase_excluded_from_actual_value

Derived

source: C.R.S. 39-3-126

- name: tree_planting_value_increase_excluded_from_actual_value
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: C.R.S. 39-3-126
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-126
            excerpt: privately owned lands resulting from the planting of trees
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-3-126
            excerpt: for a period of thirty years from the date of planting
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-3-126
            excerpt: trees become sufficiently mature as to be of economic use and value
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        asset_is_privately_owned_land
        and trees_were_planted_on_land
        and years_since_tree_planting < tree_planting_value_exclusion_period_years
        and not trees_are_economically_useful_and_valuable