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us-co/statute/39/39-3-133 — Payment of property taxes extinguishes lien · Axiom

Payment of property taxes extinguishes lien

2 rules

Payment to the treasurer of prorated property taxes for the current taxable year, as provided for in sections 39-3-131 and 39-3-132, together with payment of any other unpaid property taxes, delinquent interest, or charges thereon, shall extinguish the lien for property taxes on such property, or a portion thereof; however, if only a portion of any parcel, tract, or lot of real property becomes exempt from the levy and collection of property tax and no property taxes are collected at that time, the lien of property taxes levied or to be levied shall attach to the remaining portion of such real property.

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Encodings · 2

property_tax_lien_extinguished_by_required_paymentsCO 39 § 39-3-133 · derived

Colo. Rev. Stat. § 39-3-133

name: property_tax_lien_extinguished_by_required_payments
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-133
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-133
          excerpt: >-
            Payment to the treasurer of prorated property taxes ... together
            with payment of any other unpaid property taxes, delinquent
            interest, or charges thereon, shall extinguish the lien
      - path: versions[0].formula
        kind: import
        import:
          target: us-co:statutes/39/39-3-131#property_tax_payment_acceptance_required
          output: property_tax_payment_acceptance_required
          hash: >-
            sha256:877ee772f8d5ac63797c22504188be54595a6b6fcdcff2036de69673d5e16c16
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us-co:statutes/39/39-3-132#treasurer_may_collect_prorated_property_taxes
          output: treasurer_may_collect_prorated_property_taxes
          hash: >-
            sha256:79bff913bcee46b1d502a481c1ff0f263d1c22de8b2c4b403b4c9953e266c67d
versions:
  - effective_from: '0001-01-01'
    formula: >-
      (property_tax_payment_acceptance_required or
      treasurer_may_collect_prorated_property_taxes)

      and prorated_property_taxes_paid_to_treasurer

      and all_other_unpaid_property_taxes_delinquent_interest_and_charges_paid

property_tax_lien_attaches_to_remaining_real_propertyCO 39 § 39-3-133 · derived

Colo. Rev. Stat. § 39-3-133

name: property_tax_lien_attaches_to_remaining_real_property
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-133
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-3-133
          excerpt: >-
            if only a portion ... becomes exempt ... and no property taxes are
            collected at that time, the lien ... shall attach to the remaining
            portion
versions:
  - effective_from: '0001-01-01'
    formula: |-
      only_a_portion_of_real_property_becomes_exempt_from_property_tax
      and property_taxes_are_not_collected_at_that_time

▸rulespec code

Shown source

statutes/39/39-3-133.yaml

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View on GitHub

Rules

property_tax_lien_extinguished_by_required_payments

Derived

source: Colo. Rev. Stat. § 39-3-133

- name: property_tax_lien_extinguished_by_required_payments
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-133
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-133
            excerpt: >-
              Payment to the treasurer of prorated property taxes ... together with payment of any
              other unpaid property taxes, delinquent interest, or charges thereon, shall extinguish
              the lien
        - path: versions[0].formula
          kind: import
          import:
            target: us-co:statutes/39/39-3-131#property_tax_payment_acceptance_required
            output: property_tax_payment_acceptance_required
            hash: sha256:877ee772f8d5ac63797c22504188be54595a6b6fcdcff2036de69673d5e16c16
        - path: versions[0].formula
          kind: import
          import:
            target: us-co:statutes/39/39-3-132#treasurer_may_collect_prorated_property_taxes
            output: treasurer_may_collect_prorated_property_taxes
            hash: sha256:79bff913bcee46b1d502a481c1ff0f263d1c22de8b2c4b403b4c9953e266c67d
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        (property_tax_payment_acceptance_required or treasurer_may_collect_prorated_property_taxes)
        and prorated_property_taxes_paid_to_treasurer
        and all_other_unpaid_property_taxes_delinquent_interest_and_charges_paid

property_tax_lien_attaches_to_remaining_real_property

Derived

source: Colo. Rev. Stat. § 39-3-133

- name: property_tax_lien_attaches_to_remaining_real_property
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-133
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-3-133
            excerpt: >-
              if only a portion ... becomes exempt ... and no property taxes are collected at that
              time, the lien ... shall attach to the remaining portion
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        only_a_portion_of_real_property_becomes_exempt_from_property_tax
        and property_taxes_are_not_collected_at_that_time

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 39-3-131inferredCO › Statutes › Title 39 › § 39-3-131

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Payment of property taxes extinguishes lien

2 rules

Official source

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in view

Whole section

Encodings · 2

property_tax_lien_extinguished_by_required_paymentsCO 39 § 39-3-133 · derived

Colo. Rev. Stat. § 39-3-133

name: property_tax_lien_extinguished_by_required_payments
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-133
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-133
          excerpt: >-
            Payment to the treasurer of prorated property taxes ... together
            with payment of any other unpaid property taxes, delinquent
            interest, or charges thereon, shall extinguish the lien
      - path: versions[0].formula
        kind: import
        import:
          target: us-co:statutes/39/39-3-131#property_tax_payment_acceptance_required
          output: property_tax_payment_acceptance_required
          hash: >-
            sha256:877ee772f8d5ac63797c22504188be54595a6b6fcdcff2036de69673d5e16c16
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us-co:statutes/39/39-3-132#treasurer_may_collect_prorated_property_taxes
          output: treasurer_may_collect_prorated_property_taxes
          hash: >-
            sha256:79bff913bcee46b1d502a481c1ff0f263d1c22de8b2c4b403b4c9953e266c67d
versions:
  - effective_from: '0001-01-01'
    formula: >-
      (property_tax_payment_acceptance_required or
      treasurer_may_collect_prorated_property_taxes)

      and prorated_property_taxes_paid_to_treasurer

      and all_other_unpaid_property_taxes_delinquent_interest_and_charges_paid

property_tax_lien_attaches_to_remaining_real_propertyCO 39 § 39-3-133 · derived

Colo. Rev. Stat. § 39-3-133

name: property_tax_lien_attaches_to_remaining_real_property
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-133
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-3-133
          excerpt: >-
            if only a portion ... becomes exempt ... and no property taxes are
            collected at that time, the lien ... shall attach to the remaining
            portion
versions:
  - effective_from: '0001-01-01'
    formula: |-
      only_a_portion_of_real_property_becomes_exempt_from_property_tax
      and property_taxes_are_not_collected_at_that_time

▸rulespec code

Shown source

statutes/39/39-3-133.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

property_tax_lien_extinguished_by_required_payments

Derived

source: Colo. Rev. Stat. § 39-3-133

- name: property_tax_lien_extinguished_by_required_payments
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-133
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-133
            excerpt: >-
              Payment to the treasurer of prorated property taxes ... together with payment of any
              other unpaid property taxes, delinquent interest, or charges thereon, shall extinguish
              the lien
        - path: versions[0].formula
          kind: import
          import:
            target: us-co:statutes/39/39-3-131#property_tax_payment_acceptance_required
            output: property_tax_payment_acceptance_required
            hash: sha256:877ee772f8d5ac63797c22504188be54595a6b6fcdcff2036de69673d5e16c16
        - path: versions[0].formula
          kind: import
          import:
            target: us-co:statutes/39/39-3-132#treasurer_may_collect_prorated_property_taxes
            output: treasurer_may_collect_prorated_property_taxes
            hash: sha256:79bff913bcee46b1d502a481c1ff0f263d1c22de8b2c4b403b4c9953e266c67d
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        (property_tax_payment_acceptance_required or treasurer_may_collect_prorated_property_taxes)
        and prorated_property_taxes_paid_to_treasurer
        and all_other_unpaid_property_taxes_delinquent_interest_and_charges_paid

property_tax_lien_attaches_to_remaining_real_property

Derived

source: Colo. Rev. Stat. § 39-3-133

- name: property_tax_lien_attaches_to_remaining_real_property
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-133
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-3-133
            excerpt: >-
              if only a portion ... becomes exempt ... and no property taxes are collected at that
              time, the lien ... shall attach to the remaining portion
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        only_a_portion_of_real_property_becomes_exempt_from_property_tax
        and property_taxes_are_not_collected_at_that_time

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 39-3-131inferredCO › Statutes › Title 39 › § 39-3-131