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us-co/statute/39/39-3-137 — Organizations with tax-exempt status - forgiveness of taxes owed · Axiom

Organizations with tax-exempt status - forgiveness of taxes owed

3 rules0 of 4 subsections

(1) Subject to the provisions of subsection (2) of this section, any organization that, as of August 5, 2008, owes taxes that have been levied on real or personal property shall not be required to pay the balance of the taxes owed on or after August 5, 2008, if the organization meets the following requirements:

(a)The organization is a religious, charitable, or…#

(a) The organization is a religious, charitable, or educational organization exempt from general taxation on real and personal property pursuant to sections 39-3-106 to 39-3-113.5 and 39-3-116;

(b)The organization has, before August 5, 2008, filed an…#

(b) The organization has, before August 5, 2008, filed an application for exemption and been granted an exemption from general taxation on real and personal property pursuant to section 39-2-117;

(c)The organization has, before August 5, 2008, and after…#

(c) The organization has, before August 5, 2008, and after receiving an exemption from property tax, filed an annual report required for the continuation of property tax-exempt status pursuant to section 39-2-117 (3), but the report was determined to be incomplete or otherwise incorrect when filed; and

in view

Whole section

Encodings · 3

organization_meets_tax_balance_waiver_criteriaCO 39 § 39-3-137 · derived

Colo. Rev. Stat. § 39-3-137(1)(a)-(d)

name: organization_meets_tax_balance_waiver_criteria
kind: derived
entity: Organization
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-137(1)(a)-(d)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-137
versions:
  - effective_from: '0001-01-01'
    formula: >-
      organization_is_religious_charitable_or_educational_and_exempt_from_general_property_tax

      and exemption_application_was_filed_and_granted_before_statutory_cutoff

      and
      annual_exemption_report_was_incomplete_or_incorrect_when_filed_before_statutory_cutoff

      and
      organization_was_denied_tax_exempt_status_and_billed_for_affected_property_tax_year

organization_not_required_to_pay_remaining_property_tax_balanceCO 39 § 39-3-137 · derived

Colo. Rev. Stat. § 39-3-137(1)-(2)

name: organization_not_required_to_pay_remaining_property_tax_balance
kind: derived
entity: Organization
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-137(1)-(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-137
versions:
  - effective_from: '0001-01-01'
    formula: >-
      organization_owes_property_taxes_as_of_statutory_cutoff

      and organization_meets_tax_balance_waiver_criteria

      and
      property_tax_administrator_has_reestablished_organization_tax_exempt_status

state_board_may_authorize_tax_exempt_status_reestablishmentCO 39 § 39-3-137 · derived

Colo. Rev. Stat. § 39-3-137(3)

name: state_board_may_authorize_tax_exempt_status_reestablishment
kind: derived
entity: Organization
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-137(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-137
versions:
  - effective_from: '0001-01-01'
    formula: >-
      organization_meets_tax_balance_waiver_criteria

      and
      organization_paid_all_or_part_of_property_tax_bill_for_denied_exemption_year

▸rulespec code

Shown source

statutes/39/39-3-137.yaml

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Rules

organization_meets_tax_balance_waiver_criteria

Derived

source: Colo. Rev. Stat. § 39-3-137(1)(a)-(d)

- name: organization_meets_tax_balance_waiver_criteria
  kind: derived
  entity: Organization
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-137(1)(a)-(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-137
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        organization_is_religious_charitable_or_educational_and_exempt_from_general_property_tax
        and exemption_application_was_filed_and_granted_before_statutory_cutoff
        and annual_exemption_report_was_incomplete_or_incorrect_when_filed_before_statutory_cutoff
        and organization_was_denied_tax_exempt_status_and_billed_for_affected_property_tax_year

organization_not_required_to_pay_remaining_property_tax_balance

Derived

source: Colo. Rev. Stat. § 39-3-137(1)-(2)

- name: organization_not_required_to_pay_remaining_property_tax_balance
  kind: derived
  entity: Organization
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-137(1)-(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-137
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        organization_owes_property_taxes_as_of_statutory_cutoff
        and organization_meets_tax_balance_waiver_criteria
        and property_tax_administrator_has_reestablished_organization_tax_exempt_status

state_board_may_authorize_tax_exempt_status_reestablishment

Derived

source: Colo. Rev. Stat. § 39-3-137(3)

- name: state_board_may_authorize_tax_exempt_status_reestablishment
  kind: derived
  entity: Organization
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-137(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-137
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        organization_meets_tax_balance_waiver_criteria
        and organization_paid_all_or_part_of_property_tax_bill_for_denied_exemption_year

▸citations (3)

References

This rule cites 3 other rules.

CO 39 § 39-3-106inferredCO › Statutes › Title 39 › § 39-3-106
CO 39 § 39-2-117inferredCO › Statutes › Title 39 › § 39-2-117
CO 39 § 39-2-117 (3)inferredCO › Statutes › Title 39 › § 39-2-117 › (3)

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Organizations with tax-exempt status - forgiveness of taxes owed

3 rules0 of 4 subsections

Official source

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(a)The organization is a religious, charitable, or…#

(a) The organization is a religious, charitable, or educational organization exempt from general taxation on real and personal property pursuant to sections 39-3-106 to 39-3-113.5 and 39-3-116;

(b)The organization has, before August 5, 2008, filed an…#

(b) The organization has, before August 5, 2008, filed an application for exemption and been granted an exemption from general taxation on real and personal property pursuant to section 39-2-117;

(c)The organization has, before August 5, 2008, and after…#

in view

Whole section

Encodings · 3

organization_meets_tax_balance_waiver_criteriaCO 39 § 39-3-137 · derived

Colo. Rev. Stat. § 39-3-137(1)(a)-(d)

name: organization_meets_tax_balance_waiver_criteria
kind: derived
entity: Organization
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-137(1)(a)-(d)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-137
versions:
  - effective_from: '0001-01-01'
    formula: >-
      organization_is_religious_charitable_or_educational_and_exempt_from_general_property_tax

      and exemption_application_was_filed_and_granted_before_statutory_cutoff

      and
      annual_exemption_report_was_incomplete_or_incorrect_when_filed_before_statutory_cutoff

      and
      organization_was_denied_tax_exempt_status_and_billed_for_affected_property_tax_year

organization_not_required_to_pay_remaining_property_tax_balanceCO 39 § 39-3-137 · derived

Colo. Rev. Stat. § 39-3-137(1)-(2)

name: organization_not_required_to_pay_remaining_property_tax_balance
kind: derived
entity: Organization
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-137(1)-(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-137
versions:
  - effective_from: '0001-01-01'
    formula: >-
      organization_owes_property_taxes_as_of_statutory_cutoff

      and organization_meets_tax_balance_waiver_criteria

      and
      property_tax_administrator_has_reestablished_organization_tax_exempt_status

state_board_may_authorize_tax_exempt_status_reestablishmentCO 39 § 39-3-137 · derived

Colo. Rev. Stat. § 39-3-137(3)

name: state_board_may_authorize_tax_exempt_status_reestablishment
kind: derived
entity: Organization
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-137(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-137
versions:
  - effective_from: '0001-01-01'
    formula: >-
      organization_meets_tax_balance_waiver_criteria

      and
      organization_paid_all_or_part_of_property_tax_bill_for_denied_exemption_year

▸rulespec code

Shown source

statutes/39/39-3-137.yaml

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View on GitHub

Rules

organization_meets_tax_balance_waiver_criteria

Derived

source: Colo. Rev. Stat. § 39-3-137(1)(a)-(d)

- name: organization_meets_tax_balance_waiver_criteria
  kind: derived
  entity: Organization
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-137(1)(a)-(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-137
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        organization_is_religious_charitable_or_educational_and_exempt_from_general_property_tax
        and exemption_application_was_filed_and_granted_before_statutory_cutoff
        and annual_exemption_report_was_incomplete_or_incorrect_when_filed_before_statutory_cutoff
        and organization_was_denied_tax_exempt_status_and_billed_for_affected_property_tax_year

organization_not_required_to_pay_remaining_property_tax_balance

Derived

source: Colo. Rev. Stat. § 39-3-137(1)-(2)

- name: organization_not_required_to_pay_remaining_property_tax_balance
  kind: derived
  entity: Organization
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-137(1)-(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-137
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        organization_owes_property_taxes_as_of_statutory_cutoff
        and organization_meets_tax_balance_waiver_criteria
        and property_tax_administrator_has_reestablished_organization_tax_exempt_status

state_board_may_authorize_tax_exempt_status_reestablishment

Derived

source: Colo. Rev. Stat. § 39-3-137(3)

- name: state_board_may_authorize_tax_exempt_status_reestablishment
  kind: derived
  entity: Organization
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-137(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-137
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        organization_meets_tax_balance_waiver_criteria
        and organization_paid_all_or_part_of_property_tax_bill_for_denied_exemption_year

▸citations (3)

References

This rule cites 3 other rules.

CO 39 § 39-3-106inferredCO › Statutes › Title 39 › § 39-3-106
CO 39 § 39-2-117inferredCO › Statutes › Title 39 › § 39-2-117
CO 39 § 39-2-117 (3)inferredCO › Statutes › Title 39 › § 39-2-117 › (3)

(a)The organization is a religious, charitable, or…#

(b)The organization has, before August 5, 2008, filed an…#

(c)The organization has, before August 5, 2008, and after…#

(a)The organization is a religious, charitable, or…#

(b)The organization has, before August 5, 2008, filed an…#

(c)The organization has, before August 5, 2008, and after…#

(d)The organization, as a result of the incomplete or…#