loading…

us-co/statute/39/39-3-134 — Condemnation by tax-exempt agency - duties of treasurer · Axiom

Condemnation by tax-exempt agency - duties of treasurer

4 rules

In all cases where an entire property, or a portion of any parcel, tract, or lot of real property, is likely to become exempt from the levy and collection of property tax through exercise of the power of eminent domain, the treasurer shall be joined as a party respondent in any such eminent domain action, and, upon joinder and notice of the proceedings, the treasurer shall assert a claim for the amount of any prorated property taxes for the current taxable year on such property, and all other unpaid property taxes, delinquent interest, or charges thereon, with the clerk of the court in which the proceedings are filed. Upon institution of any such proceedings, the lien of property taxes levied and to be levied shall be transferred from the real property acquired or sought to be acquired to any money awarded or to be awarded for the taking of such real property. Nothing in this section shall require any treasurer to file a claim in any such proceedings involving acquisition of only a portion of any real property if the treasurer is satisfied that there is sufficient taxable real property remaining after the taking of such portion to satisfy any lien for the amount of property taxes payable on such portion taken.

in view

Whole section

Encodings · 4

treasurer_must_be_joined_as_respondentCO 39 § 39-3-134 · derived

Colo. Rev. Stat. § 39-3-134

name: treasurer_must_be_joined_as_respondent
kind: derived
entity: EminentDomainAction
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-134
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-134
versions:
  - effective_from: '0001-01-01'
    formula: property_likely_to_become_tax_exempt_through_eminent_domain

partial_taking_claim_filing_exception_appliesCO 39 § 39-3-134 · derived

Colo. Rev. Stat. § 39-3-134

name: partial_taking_claim_filing_exception_applies
kind: derived
entity: EminentDomainAction
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-134
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-3-134
versions:
  - effective_from: '0001-01-01'
    formula: >-
      acquisition_is_only_a_portion_of_real_property

      and
      treasurer_is_satisfied_remaining_taxable_property_is_sufficient_for_tax_lien

treasurer_must_assert_property_tax_claimCO 39 § 39-3-134 · derived

Colo. Rev. Stat. § 39-3-134

name: treasurer_must_assert_property_tax_claim
kind: derived
entity: EminentDomainAction
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-134
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-3-134
versions:
  - effective_from: '0001-01-01'
    formula: |-
      treasurer_must_be_joined_as_respondent
      and treasurer_is_joined_as_party_respondent
      and treasurer_has_notice_of_proceedings
      and not partial_taking_claim_filing_exception_applies

property_tax_lien_transferred_to_taking_awardCO 39 § 39-3-134 · derived

Colo. Rev. Stat. § 39-3-134

name: property_tax_lien_transferred_to_taking_award
kind: derived
entity: EminentDomainAction
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-134
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-134
versions:
  - effective_from: '0001-01-01'
    formula: eminent_domain_proceedings_instituted

▸rulespec code

Shown source

statutes/39/39-3-134.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

treasurer_must_be_joined_as_respondent

Derived

source: Colo. Rev. Stat. § 39-3-134

- name: treasurer_must_be_joined_as_respondent
  kind: derived
  entity: EminentDomainAction
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-134
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-134
  versions:
    - effective_from: '0001-01-01'
      formula: property_likely_to_become_tax_exempt_through_eminent_domain

partial_taking_claim_filing_exception_applies

Derived

source: Colo. Rev. Stat. § 39-3-134

- name: partial_taking_claim_filing_exception_applies
  kind: derived
  entity: EminentDomainAction
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-134
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-3-134
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        acquisition_is_only_a_portion_of_real_property
        and treasurer_is_satisfied_remaining_taxable_property_is_sufficient_for_tax_lien

treasurer_must_assert_property_tax_claim

Derived

source: Colo. Rev. Stat. § 39-3-134

- name: treasurer_must_assert_property_tax_claim
  kind: derived
  entity: EminentDomainAction
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-134
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-3-134
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        treasurer_must_be_joined_as_respondent
        and treasurer_is_joined_as_party_respondent
        and treasurer_has_notice_of_proceedings
        and not partial_taking_claim_filing_exception_applies

property_tax_lien_transferred_to_taking_award

Derived

source: Colo. Rev. Stat. § 39-3-134

- name: property_tax_lien_transferred_to_taking_award
  kind: derived
  entity: EminentDomainAction
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-134
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-134
  versions:
    - effective_from: '0001-01-01'
      formula: eminent_domain_proceedings_instituted

loading…

Condemnation by tax-exempt agency - duties of treasurer

4 rules

Official source

graph ↗build calculator ↗

in view

Whole section

Encodings · 4

treasurer_must_be_joined_as_respondentCO 39 § 39-3-134 · derived

Colo. Rev. Stat. § 39-3-134

name: treasurer_must_be_joined_as_respondent
kind: derived
entity: EminentDomainAction
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-134
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-134
versions:
  - effective_from: '0001-01-01'
    formula: property_likely_to_become_tax_exempt_through_eminent_domain

partial_taking_claim_filing_exception_appliesCO 39 § 39-3-134 · derived

Colo. Rev. Stat. § 39-3-134

name: partial_taking_claim_filing_exception_applies
kind: derived
entity: EminentDomainAction
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-134
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-3-134
versions:
  - effective_from: '0001-01-01'
    formula: >-
      acquisition_is_only_a_portion_of_real_property

      and
      treasurer_is_satisfied_remaining_taxable_property_is_sufficient_for_tax_lien

treasurer_must_assert_property_tax_claimCO 39 § 39-3-134 · derived

Colo. Rev. Stat. § 39-3-134

name: treasurer_must_assert_property_tax_claim
kind: derived
entity: EminentDomainAction
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-134
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-3-134
versions:
  - effective_from: '0001-01-01'
    formula: |-
      treasurer_must_be_joined_as_respondent
      and treasurer_is_joined_as_party_respondent
      and treasurer_has_notice_of_proceedings
      and not partial_taking_claim_filing_exception_applies

property_tax_lien_transferred_to_taking_awardCO 39 § 39-3-134 · derived

Colo. Rev. Stat. § 39-3-134

name: property_tax_lien_transferred_to_taking_award
kind: derived
entity: EminentDomainAction
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-134
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-134
versions:
  - effective_from: '0001-01-01'
    formula: eminent_domain_proceedings_instituted

▸rulespec code

Shown source

statutes/39/39-3-134.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

treasurer_must_be_joined_as_respondent

Derived

source: Colo. Rev. Stat. § 39-3-134

- name: treasurer_must_be_joined_as_respondent
  kind: derived
  entity: EminentDomainAction
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-134
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-134
  versions:
    - effective_from: '0001-01-01'
      formula: property_likely_to_become_tax_exempt_through_eminent_domain

partial_taking_claim_filing_exception_applies

Derived

source: Colo. Rev. Stat. § 39-3-134

- name: partial_taking_claim_filing_exception_applies
  kind: derived
  entity: EminentDomainAction
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-134
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-3-134
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        acquisition_is_only_a_portion_of_real_property
        and treasurer_is_satisfied_remaining_taxable_property_is_sufficient_for_tax_lien

treasurer_must_assert_property_tax_claim

Derived

source: Colo. Rev. Stat. § 39-3-134

- name: treasurer_must_assert_property_tax_claim
  kind: derived
  entity: EminentDomainAction
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-134
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-3-134
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        treasurer_must_be_joined_as_respondent
        and treasurer_is_joined_as_party_respondent
        and treasurer_has_notice_of_proceedings
        and not partial_taking_claim_filing_exception_applies

property_tax_lien_transferred_to_taking_award

Derived

source: Colo. Rev. Stat. § 39-3-134

- name: property_tax_lien_transferred_to_taking_award
  kind: derived
  entity: EminentDomainAction
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-134
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-134
  versions:
    - effective_from: '0001-01-01'
      formula: eminent_domain_proceedings_instituted