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us-co/statute/39/39-5-115 — Taxpayer to furnish information - affidavit on mineral leases · Axiom

Taxpayer to furnish information - affidavit on mineral leases

1 rule

(1) At any time prior or subsequent to April 15 of each year, the assessor may request any person known or believed to own taxable property located in his county to furnish such information or to make available for examination such records as may be required by him to determine the actual value of such property.

(2) Within ten days after the execution of a mineral lease, a lessor shall file with the assessor an affidavit stating the annual net rental payable under such lease for the purposes of determining the actual value of such mineral interest where the income approach to appraisal is utilized by the assessor. Such affidavit shall constitute a private document and shall be available on a confidential basis as provided in section 39-5-120.

in view

Whole section

Encodings · 1

mineral_lease_affidavit_filing_requiredCO 39 § 39-5-115 · derived

C.R.S. 39-5-115(2)

name: mineral_lease_affidavit_filing_required
kind: derived
entity: Person
dtype: Judgment
period: Day
source: C.R.S. 39-5-115(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-5-115
          excerpt: >-
            Within ten days after the execution of a mineral lease, a lessor
            shall file with the assessor an affidavit
versions:
  - effective_from: '0001-01-01'
    formula: |-
      person_is_lessor_under_executed_mineral_lease
      and assessor_uses_income_approach_to_appraise_mineral_interest

▸rulespec code

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statutes/39/39-5-115.yaml

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Rules

mineral_lease_affidavit_filing_required

Derived

source: C.R.S. 39-5-115(2)

- name: mineral_lease_affidavit_filing_required
  kind: derived
  entity: Person
  dtype: Judgment
  period: Day
  source: C.R.S. 39-5-115(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-5-115
            excerpt: >-
              Within ten days after the execution of a mineral lease, a lessor shall file with the
              assessor an affidavit
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        person_is_lessor_under_executed_mineral_lease
        and assessor_uses_income_approach_to_appraise_mineral_interest

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 39-5-120inferredCO › Statutes › Title 39 › § 39-5-120