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us-co/statute/39/39-5-104.5 — Valuation of personal property · Axiom

Valuation of personal property

3 rules

(1) On and after January 1, 1996, personal property shall be valued as of the assessment date, and the tax shall apply for the full assessment year without regard to any destruction, conveyance, relocation, or change in tax status occurring after the assessment date. The owner of taxable personal property on the assessment date shall be responsible for the property tax assessed for the full property tax year without proration.

(2) Repealed.

in view

Whole section

Encodings · 3

personal_property_valuation_uses_assessment_dateCO 39 § 39-5-104.5 · derived

Colo. Rev. Stat. § 39-5-104.5(1)

name: personal_property_valuation_uses_assessment_date
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-5-104.5(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-5-104.5
          excerpt: >-
            On and after January 1, 1996, personal property shall be valued as
            of the assessment date
versions:
  - effective_from: '1996-01-01'
    formula: 'true'

personal_property_tax_applies_for_full_assessment_yearCO 39 § 39-5-104.5 · derived

Colo. Rev. Stat. § 39-5-104.5(1)

name: personal_property_tax_applies_for_full_assessment_year
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-5-104.5(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-5-104.5
          excerpt: >-
            the tax shall apply for the full assessment year without regard to
            any destruction, conveyance, relocation, or change in tax status
            occurring after the assessment date
versions:
  - effective_from: '1996-01-01'
    formula: 'true'

assessment_date_owner_responsible_for_full_property_tax_year_without_prorationCO 39 § 39-5-104.5 · derived

Colo. Rev. Stat. § 39-5-104.5(1)

name: assessment_date_owner_responsible_for_full_property_tax_year_without_proration
kind: derived
entity: Person
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-5-104.5(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-5-104.5
          excerpt: >-
            The owner of taxable personal property on the assessment date shall
            be responsible for the property tax assessed for the full property
            tax year without proration.
versions:
  - effective_from: '1996-01-01'
    formula: |-
      person_owns_personal_property_on_assessment_date
      and owned_personal_property_is_taxable

▸rulespec code

Shown source

statutes/39/39-5-104.5.yaml

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View on GitHub

Rules

personal_property_valuation_uses_assessment_date

Derived

source: Colo. Rev. Stat. § 39-5-104.5(1)

- name: personal_property_valuation_uses_assessment_date
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-5-104.5(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-5-104.5
            excerpt: >-
              On and after January 1, 1996, personal property shall be valued as of the assessment
              date
  versions:
    - effective_from: '1996-01-01'
      formula: 'true'

personal_property_tax_applies_for_full_assessment_year

Derived

source: Colo. Rev. Stat. § 39-5-104.5(1)

- name: personal_property_tax_applies_for_full_assessment_year
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-5-104.5(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-5-104.5
            excerpt: >-
              the tax shall apply for the full assessment year without regard to any destruction,
              conveyance, relocation, or change in tax status occurring after the assessment date
  versions:
    - effective_from: '1996-01-01'
      formula: 'true'

assessment_date_owner_responsible_for_full_property_tax_year_without_proration

Derived

source: Colo. Rev. Stat. § 39-5-104.5(1)

- name: assessment_date_owner_responsible_for_full_property_tax_year_without_proration
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-5-104.5(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-5-104.5
            excerpt: >-
              The owner of taxable personal property on the assessment date shall be responsible for
              the property tax assessed for the full property tax year without proration.
  versions:
    - effective_from: '1996-01-01'
      formula: |-
        person_owns_personal_property_on_assessment_date
        and owned_personal_property_is_taxable

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Valuation of personal property

3 rules

Official source

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(2) Repealed.

in view

Whole section

Encodings · 3

personal_property_valuation_uses_assessment_dateCO 39 § 39-5-104.5 · derived

Colo. Rev. Stat. § 39-5-104.5(1)

name: personal_property_valuation_uses_assessment_date
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-5-104.5(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-5-104.5
          excerpt: >-
            On and after January 1, 1996, personal property shall be valued as
            of the assessment date
versions:
  - effective_from: '1996-01-01'
    formula: 'true'

personal_property_tax_applies_for_full_assessment_yearCO 39 § 39-5-104.5 · derived

Colo. Rev. Stat. § 39-5-104.5(1)

name: personal_property_tax_applies_for_full_assessment_year
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-5-104.5(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-5-104.5
          excerpt: >-
            the tax shall apply for the full assessment year without regard to
            any destruction, conveyance, relocation, or change in tax status
            occurring after the assessment date
versions:
  - effective_from: '1996-01-01'
    formula: 'true'

assessment_date_owner_responsible_for_full_property_tax_year_without_prorationCO 39 § 39-5-104.5 · derived

Colo. Rev. Stat. § 39-5-104.5(1)

name: assessment_date_owner_responsible_for_full_property_tax_year_without_proration
kind: derived
entity: Person
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-5-104.5(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-5-104.5
          excerpt: >-
            The owner of taxable personal property on the assessment date shall
            be responsible for the property tax assessed for the full property
            tax year without proration.
versions:
  - effective_from: '1996-01-01'
    formula: |-
      person_owns_personal_property_on_assessment_date
      and owned_personal_property_is_taxable

▸rulespec code

Shown source

statutes/39/39-5-104.5.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

personal_property_valuation_uses_assessment_date

Derived

source: Colo. Rev. Stat. § 39-5-104.5(1)

- name: personal_property_valuation_uses_assessment_date
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-5-104.5(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-5-104.5
            excerpt: >-
              On and after January 1, 1996, personal property shall be valued as of the assessment
              date
  versions:
    - effective_from: '1996-01-01'
      formula: 'true'

personal_property_tax_applies_for_full_assessment_year

Derived

source: Colo. Rev. Stat. § 39-5-104.5(1)

- name: personal_property_tax_applies_for_full_assessment_year
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-5-104.5(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-5-104.5
            excerpt: >-
              the tax shall apply for the full assessment year without regard to any destruction,
              conveyance, relocation, or change in tax status occurring after the assessment date
  versions:
    - effective_from: '1996-01-01'
      formula: 'true'

assessment_date_owner_responsible_for_full_property_tax_year_without_proration

Derived

source: Colo. Rev. Stat. § 39-5-104.5(1)

- name: assessment_date_owner_responsible_for_full_property_tax_year_without_proration
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-5-104.5(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-5-104.5
            excerpt: >-
              The owner of taxable personal property on the assessment date shall be responsible for
              the property tax assessed for the full property tax year without proration.
  versions:
    - effective_from: '1996-01-01'
      formula: |-
        person_owns_personal_property_on_assessment_date
        and owned_personal_property_is_taxable