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us-co/statute/39/39-5-110 — Property brought into state after assessment date - removal before next assessment date · Axiom

Property brought into state after assessment date - removal before next assessment date

2 rules

Official source

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(1) Whenever any taxable personal property is brought from outside the state into any county of the state at any time after the assessment date in any year, the owner shall list the property on the personal property schedule sent to the taxpayer pursuant to section 39-5-108.

(2) If any taxable personal property located in the state on the assessment date or brought into the state at any time after the assessment date is removed from the state before the next following assessment date, the owner of the property shall not be relieved of any tax obligation with respect to the property as a result of the transfer of the property for the property tax year in which the transfer occurred.

(3) Repealed.

(4) Notwithstanding any other provision of this section, oil and gas drilling rigs shall be valued pursuant to section 39-5-113.3.

in view

Whole section

Encodings · 2

taxable_property_must_be_listed_on_personal_property_scheduleCO 39 § 39-5-110 · derived

C.R.S. 39-5-110(1)

name: taxable_property_must_be_listed_on_personal_property_schedule
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: C.R.S. 39-5-110(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-5-110
versions:
  - effective_from: '0001-01-01'
    formula: |-
      property_is_taxable_personal_property
      and property_brought_from_outside_state_into_county_after_assessment_date

property_tax_obligation_remains_after_removalCO 39 § 39-5-110 · derived

C.R.S. 39-5-110(2)

name: property_tax_obligation_remains_after_removal
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: C.R.S. 39-5-110(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-5-110
versions:
  - effective_from: '0001-01-01'
    formula: |-
      property_is_taxable_personal_property
      and (
        property_located_in_state_on_assessment_date
        or property_brought_into_state_after_assessment_date
      )
      and property_removed_from_state_before_next_assessment_date

▸rulespec code

Shown source

statutes/39/39-5-110.yaml

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Rules

taxable_property_must_be_listed_on_personal_property_schedule

Derived

source: C.R.S. 39-5-110(1)

- name: taxable_property_must_be_listed_on_personal_property_schedule
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: C.R.S. 39-5-110(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-5-110
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        property_is_taxable_personal_property
        and property_brought_from_outside_state_into_county_after_assessment_date

property_tax_obligation_remains_after_removal

Derived

source: C.R.S. 39-5-110(2)

- name: property_tax_obligation_remains_after_removal
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: C.R.S. 39-5-110(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-5-110
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        property_is_taxable_personal_property
        and (
          property_located_in_state_on_assessment_date
          or property_brought_into_state_after_assessment_date
        )
        and property_removed_from_state_before_next_assessment_date

▸citations (2)

References

This rule cites 2 other rules.

CO 39 § 39-5-108inferredCO › Statutes › Title 39 › § 39-5-108
CO 39 § 39-5-113.3inferredCO › Statutes › Title 39 › § 39-5-113.3

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Property brought into state after assessment date - removal before next assessment date

2 rules

Official source

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(3) Repealed.

(4) Notwithstanding any other provision of this section, oil and gas drilling rigs shall be valued pursuant to section 39-5-113.3.

in view

Whole section

Encodings · 2

taxable_property_must_be_listed_on_personal_property_scheduleCO 39 § 39-5-110 · derived

C.R.S. 39-5-110(1)

name: taxable_property_must_be_listed_on_personal_property_schedule
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: C.R.S. 39-5-110(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-5-110
versions:
  - effective_from: '0001-01-01'
    formula: |-
      property_is_taxable_personal_property
      and property_brought_from_outside_state_into_county_after_assessment_date

property_tax_obligation_remains_after_removalCO 39 § 39-5-110 · derived

C.R.S. 39-5-110(2)

name: property_tax_obligation_remains_after_removal
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: C.R.S. 39-5-110(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-5-110
versions:
  - effective_from: '0001-01-01'
    formula: |-
      property_is_taxable_personal_property
      and (
        property_located_in_state_on_assessment_date
        or property_brought_into_state_after_assessment_date
      )
      and property_removed_from_state_before_next_assessment_date

▸rulespec code

Shown source

statutes/39/39-5-110.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

taxable_property_must_be_listed_on_personal_property_schedule

Derived

source: C.R.S. 39-5-110(1)

- name: taxable_property_must_be_listed_on_personal_property_schedule
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: C.R.S. 39-5-110(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-5-110
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        property_is_taxable_personal_property
        and property_brought_from_outside_state_into_county_after_assessment_date

property_tax_obligation_remains_after_removal

Derived

source: C.R.S. 39-5-110(2)

- name: property_tax_obligation_remains_after_removal
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: C.R.S. 39-5-110(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-5-110
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        property_is_taxable_personal_property
        and (
          property_located_in_state_on_assessment_date
          or property_brought_into_state_after_assessment_date
        )
        and property_removed_from_state_before_next_assessment_date

▸citations (2)

References

This rule cites 2 other rules.

CO 39 § 39-5-108inferredCO › Statutes › Title 39 › § 39-5-108
CO 39 § 39-5-113.3inferredCO › Statutes › Title 39 › § 39-5-113.3