Wrongful return by assessor

1 rule

Whenever any assessor willfully and knowingly omits any taxable property in his county from the assessment roll, or willfully and knowingly values any taxable property in his county contrary to the manner prescribed by law, and willfully and knowingly subscribes and swears to an abstract of assessment reflecting such omissions and containing such unlawful valuations, he is guilty of perjury in the second degree and, upon conviction thereof, shall be punished according to law.

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Whole section

Encodings · 1

assessor_guilty_of_second_degree_perjuryCO 39 § 39-5-126 · derived

us-co/statute/39/39-5-126

name: assessor_guilty_of_second_degree_perjury
kind: derived
entity: Assessor
dtype: Judgment
period: Year
source: us-co/statute/39/39-5-126
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-5-126
versions:
  - effective_from: '0001-01-01'
    formula: |-
      (
        assessor_willfully_and_knowingly_omits_taxable_property_in_county
        and assessor_willfully_and_knowingly_subscribes_and_swears_to_abstract
        and abstract_reflects_such_omissions
      )
      or (
        assessor_willfully_and_knowingly_values_taxable_property_contrary_to_law
        and assessor_willfully_and_knowingly_subscribes_and_swears_to_abstract
        and abstract_contains_such_unlawful_valuations
      )

▸rulespec code

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statutes/39/39-5-126.yaml

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Rules

assessor_guilty_of_second_degree_perjury

Derived

source: us-co/statute/39/39-5-126

- name: assessor_guilty_of_second_degree_perjury
  kind: derived
  entity: Assessor
  dtype: Judgment
  period: Year
  source: us-co/statute/39/39-5-126
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-5-126
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        (
          assessor_willfully_and_knowingly_omits_taxable_property_in_county
          and assessor_willfully_and_knowingly_subscribes_and_swears_to_abstract
          and abstract_reflects_such_omissions
        )
        or (
          assessor_willfully_and_knowingly_values_taxable_property_contrary_to_law
          and assessor_willfully_and_knowingly_subscribes_and_swears_to_abstract
          and abstract_contains_such_unlawful_valuations
        )

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