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us-co/statute/39/39-3-131 — Entire property becomes tax-exempt · Axiom

Entire property becomes tax-exempt

2 rules

Whenever any property which was previously taxable becomes exempt from the levy and collection of property tax, the treasurer shall accept payment of property taxes levied on such property for the current taxable year. The amount of such property taxes shall be calculated on the basis of the property tax levy on such property in the preceding taxable year and prorated to the date upon which title to such property was conveyed.

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Encodings · 2

property_tax_payment_acceptance_requiredCO 39 § 39-3-131 · derived

Colo. Rev. Stat. § 39-3-131

name: property_tax_payment_acceptance_required
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-131
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-131
versions:
  - effective_from: '0001-01-01'
    formula: |-
      property_was_previously_taxable
      and property_becomes_exempt_from_property_tax

property_tax_amount_for_current_taxable_yearCO 39 § 39-3-131 · derived

Colo. Rev. Stat. § 39-3-131

name: property_tax_amount_for_current_taxable_year
kind: derived
entity: Asset
dtype: Money
unit: USD
period: Year
source: Colo. Rev. Stat. § 39-3-131
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-3-131
          excerpt: >-
            calculated on the basis of the property tax levy ... in the
            preceding taxable year and prorated to the date
versions:
  - effective_from: '0001-01-01'
    formula: >-
      if property_was_previously_taxable and
      property_becomes_exempt_from_property_tax:
        preceding_taxable_year_property_tax_levy * taxable_year_portion_before_title_conveyance
      else: 0

▸rulespec code

Shown source

statutes/39/39-3-131.yaml

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Rules

property_tax_payment_acceptance_required

Derived

source: Colo. Rev. Stat. § 39-3-131

- name: property_tax_payment_acceptance_required
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-131
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-131
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        property_was_previously_taxable
        and property_becomes_exempt_from_property_tax

property_tax_amount_for_current_taxable_year

Derived

source: Colo. Rev. Stat. § 39-3-131

- name: property_tax_amount_for_current_taxable_year
  kind: derived
  entity: Asset
  dtype: Money
  unit: USD
  period: Year
  source: Colo. Rev. Stat. § 39-3-131
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-3-131
            excerpt: >-
              calculated on the basis of the property tax levy ... in the preceding taxable year and
              prorated to the date
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        if property_was_previously_taxable and property_becomes_exempt_from_property_tax:
          preceding_taxable_year_property_tax_levy * taxable_year_portion_before_title_conveyance
        else: 0

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Entire property becomes tax-exempt

2 rules

Official source

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Whole section

Encodings · 2

property_tax_payment_acceptance_requiredCO 39 § 39-3-131 · derived

Colo. Rev. Stat. § 39-3-131

name: property_tax_payment_acceptance_required
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-131
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-131
versions:
  - effective_from: '0001-01-01'
    formula: |-
      property_was_previously_taxable
      and property_becomes_exempt_from_property_tax

property_tax_amount_for_current_taxable_yearCO 39 § 39-3-131 · derived

Colo. Rev. Stat. § 39-3-131

name: property_tax_amount_for_current_taxable_year
kind: derived
entity: Asset
dtype: Money
unit: USD
period: Year
source: Colo. Rev. Stat. § 39-3-131
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-3-131
          excerpt: >-
            calculated on the basis of the property tax levy ... in the
            preceding taxable year and prorated to the date
versions:
  - effective_from: '0001-01-01'
    formula: >-
      if property_was_previously_taxable and
      property_becomes_exempt_from_property_tax:
        preceding_taxable_year_property_tax_levy * taxable_year_portion_before_title_conveyance
      else: 0

▸rulespec code

Shown source

statutes/39/39-3-131.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

property_tax_payment_acceptance_required

Derived

source: Colo. Rev. Stat. § 39-3-131

- name: property_tax_payment_acceptance_required
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-131
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-131
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        property_was_previously_taxable
        and property_becomes_exempt_from_property_tax

property_tax_amount_for_current_taxable_year

Derived

source: Colo. Rev. Stat. § 39-3-131

- name: property_tax_amount_for_current_taxable_year
  kind: derived
  entity: Asset
  dtype: Money
  unit: USD
  period: Year
  source: Colo. Rev. Stat. § 39-3-131
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-3-131
            excerpt: >-
              calculated on the basis of the property tax levy ... in the preceding taxable year and
              prorated to the date
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        if property_was_previously_taxable and property_becomes_exempt_from_property_tax:
          preceding_taxable_year_property_tax_levy * taxable_year_portion_before_title_conveyance
        else: 0