Schedule sent to taxpayer - return

1 rule

As soon after the assessment date as may be practicable, the assessor shall mail or deliver one copy of the personal property schedule to the place of business or to the residence of each person known or believed to own taxable personal property located in the county, or to the agent of such person. Such person or his or her agent shall list in such schedule all taxable personal property owned by him or her, or in his or her possession, or under his or her control located in said county on the assessment date, attaching such exhibits or statements thereto as may be necessary, and shall sign and return the original copy thereof to the assessor no later than the April 15 next following. Exhibits and statements attached to the personal property schedule shall be deemed sufficient for the purposes of the schedule if such exhibits or statements clearly list the property, the cost of the property, and the date the property was acquired.

in view

Whole section

Encodings · 1

personal_property_schedule_exhibits_sufficientCO 39 § 39-5-108 · derived

Colo. Rev. Stat. § 39-5-108

name: personal_property_schedule_exhibits_sufficient
kind: derived
entity: Person
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-5-108
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-5-108
versions:
  - effective_from: '0001-01-01'
    formula: |-
      attached_exhibits_or_statements_clearly_list_property
      and attached_exhibits_or_statements_clearly_list_property_cost
      and attached_exhibits_or_statements_clearly_list_property_acquisition_date

▸rulespec code

Shown source

statutes/39/39-5-108.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

personal_property_schedule_exhibits_sufficient

Derived

source: Colo. Rev. Stat. § 39-5-108

- name: personal_property_schedule_exhibits_sufficient
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-5-108
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-5-108
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        attached_exhibits_or_statements_clearly_list_property
        and attached_exhibits_or_statements_clearly_list_property_cost
        and attached_exhibits_or_statements_clearly_list_property_acquisition_date

loading…