us-co/statute/39/39-4-103 — Schedules of property - confidential records

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us-co/statute/39/39-4-103 — Schedules of property - confidential records - late filing penalties · Axiom

(1) (a) Except as otherwise provided in this paragraph (a), no later than April 1 of each year, each public utility doing business in this state shall file with the administrator, on a form provided by the administrator, a statement, signed by an officer of such public utility under the penalties of perjury in the second degree, containing such information concerning itself and all of its property, wherever situated, as the administrator may reasonably require for the purpose of determining the actual value of such public utility in this state and for apportioning the valuation for assessment of such public utility among the several counties of this state. Upon good cause shown, the administrator may grant an extension for filing such statement to any public utility. Any extension granted pursuant to this paragraph (a) shall be for a reasonable amount of time as determined by the administrator.

(b)Such statement shall include a specific identification…#

(b) Such statement shall include a specific identification of each and every item of property owned, leased, or used which is not included in the rendition of the operating property and plant and the county in which each item is located.

(1.5) (a) If a public utility fails to complete a statement of property and legally postmark it for return by April 1, the administrator shall impose on such public utility a late filing penalty in the amount of one hundred dollars for each calendar day the statement of property remains delinquent; except that the late filing penalty shall not exceed three thousand dollars. If, by June 1, the public utility continues to be delinquent in filing a statement of property, the administrator shall, in addition to imposing a late filing penalty, determine the actual value of such utility on the basis of the best information available. All late filing penalties shall be credited to the general fund.

(b) If any public utility fails to file a completed statement of property, or includes in a filed statement of property any information concerning the public utility property which is false, erroneous, or misleading, or fails to include in the statement of property any taxable property owned by the public utility, then the administrator may determine the actual value of such taxable property on the basis of the best information available.

(c)If a public utility fails to file a statement of…#

(c) If a public utility fails to file a statement of property and does not file a petition or complaint pursuant to section 39-4-108 regarding the actual value of its taxable property as determined on the basis of the best information available pursuant to this subsection (1.5), the public utility shall be deemed to have waived any right to file an abatement or refund petition regarding such actual value pursuant to section 39-10-114.

(2) All such statements filed with the administrator shall be considered private documents and shall be available only to the administrator, the employees of the division of property taxation, assessors, and county treasurers.

in view

Whole section

Encodings · 3

daily_late_filing_penaltyCO 39 § 39-4-103 · parameter

39-4-103(1.5)(a)

name: daily_late_filing_penalty
kind: parameter
dtype: Money
unit: USD
source: 39-4-103(1.5)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-4-103
          excerpt: one hundred dollars for each calendar day
versions:
  - effective_from: '0001-01-01'
    formula: '100'

late_filing_penalty_capCO 39 § 39-4-103 · parameter

39-4-103(1.5)(a)

name: late_filing_penalty_cap
kind: parameter
dtype: Money
unit: USD
source: 39-4-103(1.5)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-4-103
          excerpt: shall not exceed three thousand dollars
versions:
  - effective_from: '0001-01-01'
    formula: '3000'

late_filing_penaltyCO 39 § 39-4-103 · derived

39-4-103(1.5)(a)

name: late_filing_penalty
kind: derived
entity: PublicUtility
dtype: Money
period: Year
unit: USD
source: 39-4-103(1.5)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-4-103
          excerpt: >-
            a late filing penalty in the amount of one hundred dollars for each
            calendar day
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-4-103
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-4-103
          excerpt: >-
            fails to complete a statement of property and legally postmark it
            for return by April 1
versions:
  - effective_from: '0001-01-01'
    formula: >-
      if
      public_utility_failed_to_complete_and_legally_postmark_statement_by_april_1:
        min(daily_late_filing_penalty * calendar_days_statement_remains_delinquent, late_filing_penalty_cap)
      else: 0

▸rulespec code

Shown source

statutes/39/39-4-103.yaml

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Rules

daily_late_filing_penalty

Parameter

source: 39-4-103(1.5)(a)

- name: daily_late_filing_penalty
  kind: parameter
  dtype: Money
  unit: USD
  source: 39-4-103(1.5)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-4-103
            excerpt: one hundred dollars for each calendar day
  versions:
    - effective_from: '0001-01-01'
      formula: '100'

late_filing_penalty_cap

Parameter

source: 39-4-103(1.5)(a)

- name: late_filing_penalty_cap
  kind: parameter
  dtype: Money
  unit: USD
  source: 39-4-103(1.5)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-4-103
            excerpt: shall not exceed three thousand dollars
  versions:
    - effective_from: '0001-01-01'
      formula: '3000'

late_filing_penalty

Derived

source: 39-4-103(1.5)(a)

- name: late_filing_penalty
  kind: derived
  entity: PublicUtility
  dtype: Money
  period: Year
  unit: USD
  source: 39-4-103(1.5)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-4-103
            excerpt: a late filing penalty in the amount of one hundred dollars for each calendar day
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-4-103
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-4-103
            excerpt: >-
              fails to complete a statement of property and legally postmark it for return by April
              1
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        if public_utility_failed_to_complete_and_legally_postmark_statement_by_april_1:
          min(daily_late_filing_penalty * calendar_days_statement_remains_delinquent, late_filing_penalty_cap)
        else: 0

▸citations (2)

References

This rule cites 2 other rules.

CO 39 § 39-4-108inferredCO › Statutes › Title 39 › § 39-4-108
CO 39 § 39-10-114inferredCO › Statutes › Title 39 › § 39-10-114