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us-co/statute/39/39-5-104.7 — Valuation of real and personal property that produces alternating current electricity from a renewable energy source · Axiom

Valuation of real and personal property that produces alternating current electricity from a renewable energy source

3 rules

Official source

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(1) (a) Except as provided in paragraph (b) of this subsection (1), on and after January 1, 2008, all real and personal property used to produce two megawatts or less of alternating current electricity from a renewable energy source shall be valued by the assessor in the county where the property is located in accordance with valuation procedures developed by the administrator.

(b) The valuation requirements specified in paragraph (a) of this subsection

(1) shall not apply to small or low impact hydroelectric energy facilities, geothermal energy facilities, biomass energy facilities, solar energy facilities, or wind energy facilities, as those terms are defined in section 39-4-101.

(2) In developing the valuation procedures specified in subsection (1)(a) of this section:

(a) Except as set forth in subsection (2)(b) of this section, the administrator shall utilize the procedures adopted for determining the actual value of a renewable energy facility as specified in section 39-4-102 (1)(e); and

(b) For a facility that would qualify as a solar energy facility as defined in section 39-4-101 (3.5) but it generates and delivers less than two megawatts of energy, the administrator shall utilize the procedures for determining the actual value of a solar energy facility as specified in section 39-4-102 (1.5) for property tax years commencing on or after January 1, 2021.

(3) A taxpayer shall notify the taxpayer's county assessor when the taxpayer installs real and personal property used to produce two megawatts or less of alternating current electricity from a renewable energy source; except that, if the taxpayer obtains a building permit under the jurisdiction of a local government for the installation, the notification required in this subsection (3) shall not be necessary.

in view

Whole section

Encodings · 3

maximum_renewable_electricity_capacity_megawattsCO 39 § 39-5-104.7 · parameter

C.R.S. 39-5-104.7(1)(a)

name: maximum_renewable_electricity_capacity_megawatts
kind: parameter
dtype: Decimal
source: C.R.S. 39-5-104.7(1)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-5-104.7
          excerpt: two megawatts or less of alternating current electricity
versions:
  - effective_from: '2008-01-01'
    formula: '2'

renewable_energy_property_requires_administrator_valuation_proceduresCO 39 § 39-5-104.7 · derived

C.R.S. 39-5-104.7(1)(a)-(b)

name: renewable_energy_property_requires_administrator_valuation_procedures
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: C.R.S. 39-5-104.7(1)(a)-(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-5-104.7
          excerpt: >-
            Except as provided in paragraph (b) ... all real and personal
            property used to produce two megawatts or less
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-5-104.7
          excerpt: >-
            shall not apply to small or low impact hydroelectric energy
            facilities, geothermal energy facilities, biomass energy facilities,
            solar energy facilities, or wind energy facilities
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-5-104.7
          excerpt: two megawatts or less
versions:
  - effective_from: '2008-01-01'
    formula: >-
      property_is_used_to_produce_alternating_current_electricity_from_renewable_energy_source

      and alternating_current_electricity_capacity_megawatts <=
      maximum_renewable_electricity_capacity_megawatts

      and not property_is_small_or_low_impact_hydroelectric_energy_facility

      and not property_is_geothermal_energy_facility

      and not property_is_biomass_energy_facility

      and not property_is_solar_energy_facility

      and not property_is_wind_energy_facility

installation_requires_county_assessor_notificationCO 39 § 39-5-104.7 · derived

C.R.S. 39-5-104.7(3)

name: installation_requires_county_assessor_notification
kind: derived
entity: Taxpayer
dtype: Judgment
period: Year
source: C.R.S. 39-5-104.7(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-5-104.7
          excerpt: >-
            A taxpayer shall notify the taxpayer's county assessor when the
            taxpayer installs real and personal property used to produce two
            megawatts or less
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-5-104.7
          excerpt: >-
            if the taxpayer obtains a building permit under the jurisdiction of
            a local government ... notification ... shall not be necessary
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-5-104.7
          excerpt: two megawatts or less
versions:
  - effective_from: '2008-01-01'
    formula: >-
      taxpayer_installs_property_used_to_produce_alternating_current_electricity_from_renewable_energy_source

      and installed_property_alternating_current_electricity_capacity_megawatts
      <= maximum_renewable_electricity_capacity_megawatts

      and not installation_has_local_government_building_permit

▸rulespec code

Shown source

statutes/39/39-5-104.7.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

maximum_renewable_electricity_capacity_megawatts

Parameter

source: C.R.S. 39-5-104.7(1)(a)

- name: maximum_renewable_electricity_capacity_megawatts
  kind: parameter
  dtype: Decimal
  source: C.R.S. 39-5-104.7(1)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-5-104.7
            excerpt: two megawatts or less of alternating current electricity
  versions:
    - effective_from: '2008-01-01'
      formula: '2'

renewable_energy_property_requires_administrator_valuation_procedures

Derived

source: C.R.S. 39-5-104.7(1)(a)-(b)

- name: renewable_energy_property_requires_administrator_valuation_procedures
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: C.R.S. 39-5-104.7(1)(a)-(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-5-104.7
            excerpt: >-
              Except as provided in paragraph (b) ... all real and personal property used to produce
              two megawatts or less
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-5-104.7
            excerpt: >-
              shall not apply to small or low impact hydroelectric energy facilities, geothermal
              energy facilities, biomass energy facilities, solar energy facilities, or wind energy
              facilities
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-5-104.7
            excerpt: two megawatts or less
  versions:
    - effective_from: '2008-01-01'
      formula: >-
        property_is_used_to_produce_alternating_current_electricity_from_renewable_energy_source

        and alternating_current_electricity_capacity_megawatts <=
        maximum_renewable_electricity_capacity_megawatts

        and not property_is_small_or_low_impact_hydroelectric_energy_facility

        and not property_is_geothermal_energy_facility

        and not property_is_biomass_energy_facility

        and not property_is_solar_energy_facility

        and not property_is_wind_energy_facility

installation_requires_county_assessor_notification

Derived

source: C.R.S. 39-5-104.7(3)

- name: installation_requires_county_assessor_notification
  kind: derived
  entity: Taxpayer
  dtype: Judgment
  period: Year
  source: C.R.S. 39-5-104.7(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-5-104.7
            excerpt: >-
              A taxpayer shall notify the taxpayer's county assessor when the taxpayer installs real
              and personal property used to produce two megawatts or less
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-5-104.7
            excerpt: >-
              if the taxpayer obtains a building permit under the jurisdiction of a local government
              ... notification ... shall not be necessary
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-5-104.7
            excerpt: two megawatts or less
  versions:
    - effective_from: '2008-01-01'
      formula: >-
        taxpayer_installs_property_used_to_produce_alternating_current_electricity_from_renewable_energy_source

        and installed_property_alternating_current_electricity_capacity_megawatts <=
        maximum_renewable_electricity_capacity_megawatts

        and not installation_has_local_government_building_permit

▸citations (4)

References

This rule cites 4 other rules.

CO 39 § 39-4-101inferredCO › Statutes › Title 39 › § 39-4-101
CO 39 § 39-4-102 (1)(e)inferredCO › Statutes › Title 39 › § 39-4-102 › (1)(e)
CO 39 § 39-4-101 (3.5)inferredCO › Statutes › Title 39 › § 39-4-101 › (3.5)
CO 39 § 39-4-102 (1.5)inferredCO › Statutes › Title 39 › § 39-4-102 › (1.5)

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Valuation of real and personal property that produces alternating current electricity from a renewable energy source

3 rules

Official source

graph ↗build calculator ↗

(b) The valuation requirements specified in paragraph (a) of this subsection

(2) In developing the valuation procedures specified in subsection (1)(a) of this section:

in view

Whole section

Encodings · 3

maximum_renewable_electricity_capacity_megawattsCO 39 § 39-5-104.7 · parameter

C.R.S. 39-5-104.7(1)(a)

name: maximum_renewable_electricity_capacity_megawatts
kind: parameter
dtype: Decimal
source: C.R.S. 39-5-104.7(1)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-5-104.7
          excerpt: two megawatts or less of alternating current electricity
versions:
  - effective_from: '2008-01-01'
    formula: '2'

renewable_energy_property_requires_administrator_valuation_proceduresCO 39 § 39-5-104.7 · derived

C.R.S. 39-5-104.7(1)(a)-(b)

name: renewable_energy_property_requires_administrator_valuation_procedures
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: C.R.S. 39-5-104.7(1)(a)-(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-5-104.7
          excerpt: >-
            Except as provided in paragraph (b) ... all real and personal
            property used to produce two megawatts or less
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-5-104.7
          excerpt: >-
            shall not apply to small or low impact hydroelectric energy
            facilities, geothermal energy facilities, biomass energy facilities,
            solar energy facilities, or wind energy facilities
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-5-104.7
          excerpt: two megawatts or less
versions:
  - effective_from: '2008-01-01'
    formula: >-
      property_is_used_to_produce_alternating_current_electricity_from_renewable_energy_source

      and alternating_current_electricity_capacity_megawatts <=
      maximum_renewable_electricity_capacity_megawatts

      and not property_is_small_or_low_impact_hydroelectric_energy_facility

      and not property_is_geothermal_energy_facility

      and not property_is_biomass_energy_facility

      and not property_is_solar_energy_facility

      and not property_is_wind_energy_facility

installation_requires_county_assessor_notificationCO 39 § 39-5-104.7 · derived

C.R.S. 39-5-104.7(3)

name: installation_requires_county_assessor_notification
kind: derived
entity: Taxpayer
dtype: Judgment
period: Year
source: C.R.S. 39-5-104.7(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-5-104.7
          excerpt: >-
            A taxpayer shall notify the taxpayer's county assessor when the
            taxpayer installs real and personal property used to produce two
            megawatts or less
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-5-104.7
          excerpt: >-
            if the taxpayer obtains a building permit under the jurisdiction of
            a local government ... notification ... shall not be necessary
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-5-104.7
          excerpt: two megawatts or less
versions:
  - effective_from: '2008-01-01'
    formula: >-
      taxpayer_installs_property_used_to_produce_alternating_current_electricity_from_renewable_energy_source

      and installed_property_alternating_current_electricity_capacity_megawatts
      <= maximum_renewable_electricity_capacity_megawatts

      and not installation_has_local_government_building_permit

▸rulespec code

Shown source

statutes/39/39-5-104.7.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

maximum_renewable_electricity_capacity_megawatts

Parameter

source: C.R.S. 39-5-104.7(1)(a)

- name: maximum_renewable_electricity_capacity_megawatts
  kind: parameter
  dtype: Decimal
  source: C.R.S. 39-5-104.7(1)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-5-104.7
            excerpt: two megawatts or less of alternating current electricity
  versions:
    - effective_from: '2008-01-01'
      formula: '2'

renewable_energy_property_requires_administrator_valuation_procedures

Derived

source: C.R.S. 39-5-104.7(1)(a)-(b)

- name: renewable_energy_property_requires_administrator_valuation_procedures
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: C.R.S. 39-5-104.7(1)(a)-(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-5-104.7
            excerpt: >-
              Except as provided in paragraph (b) ... all real and personal property used to produce
              two megawatts or less
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-5-104.7
            excerpt: >-
              shall not apply to small or low impact hydroelectric energy facilities, geothermal
              energy facilities, biomass energy facilities, solar energy facilities, or wind energy
              facilities
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-5-104.7
            excerpt: two megawatts or less
  versions:
    - effective_from: '2008-01-01'
      formula: >-
        property_is_used_to_produce_alternating_current_electricity_from_renewable_energy_source

        and alternating_current_electricity_capacity_megawatts <=
        maximum_renewable_electricity_capacity_megawatts

        and not property_is_small_or_low_impact_hydroelectric_energy_facility

        and not property_is_geothermal_energy_facility

        and not property_is_biomass_energy_facility

        and not property_is_solar_energy_facility

        and not property_is_wind_energy_facility

installation_requires_county_assessor_notification

Derived

source: C.R.S. 39-5-104.7(3)

- name: installation_requires_county_assessor_notification
  kind: derived
  entity: Taxpayer
  dtype: Judgment
  period: Year
  source: C.R.S. 39-5-104.7(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-5-104.7
            excerpt: >-
              A taxpayer shall notify the taxpayer's county assessor when the taxpayer installs real
              and personal property used to produce two megawatts or less
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-5-104.7
            excerpt: >-
              if the taxpayer obtains a building permit under the jurisdiction of a local government
              ... notification ... shall not be necessary
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-5-104.7
            excerpt: two megawatts or less
  versions:
    - effective_from: '2008-01-01'
      formula: >-
        taxpayer_installs_property_used_to_produce_alternating_current_electricity_from_renewable_energy_source

        and installed_property_alternating_current_electricity_capacity_megawatts <=
        maximum_renewable_electricity_capacity_megawatts

        and not installation_has_local_government_building_permit

▸citations (4)

References

This rule cites 4 other rules.

CO 39 § 39-4-101inferredCO › Statutes › Title 39 › § 39-4-101
CO 39 § 39-4-102 (1)(e)inferredCO › Statutes › Title 39 › § 39-4-102 › (1)(e)
CO 39 § 39-4-101 (3.5)inferredCO › Statutes › Title 39 › § 39-4-101 › (3.5)
CO 39 § 39-4-102 (1.5)inferredCO › Statutes › Title 39 › § 39-4-102 › (1.5)