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us-co/statute/39/39-5-128 — Certification of valuation for assessment · Axiom

Certification of valuation for assessment

2 rules

(1) (a) No later than August 25 of each year, the assessor shall certify to the department of education, to the clerk of each town and city, to the secretary of each school district, and to the secretary of each special district within the assessor's county the total valuation for assessment of all taxable property located within the territorial limits of each such town, city, school district, or special district and shall notify each such clerk, secretary, and board to officially certify the levy of such town, city, school district, or special district to the board of county commissioners no later than December 15. The assessor shall also certify to the secretary of each school district the actual value of the taxable property in the district.

(b) Repealed.

(1.5) Along with the certification required by subsection (1) of this section, the assessor shall also provide:

(a) The aggregate value of exempt business personal property specified in section 39-3-119.5 (3)(a)(I) for the property tax year commencing on January 1, 2021, within the territorial limits of each town, city, school district, or special district; and

(b) The amount calculated under section 39-3-119.5 (3)(c)(I) for the estimate of the aggregate value of exempt business personal property for each property tax year beginning with the property tax year commencing on January 1, 2022, within the territorial limits of each town, city, school district, or special district.

(2) Repealed.

(3) (a) If the valuation for assessment for all or part of any such political subdivision has been divided for an urban renewal area, pursuant to section 31-25-107 (9)(a), any certification under this section must be based upon that portion of the valuation for assessment under section 31-25-107 (9)(a)(I) so long as the division remains in effect.

(b) If the valuation for assessment for all or part of any such political subdivision has been divided for a county revitalization area, pursuant to section 30-31-109 (13)(a), any certification under this section must be based upon that portion of the valuation for assessment under section 30-31-109 (13)(a)(I), so long as the division remains in effect.

in view

Whole section

Encodings · 2

certification_uses_urban_renewal_valuation_portion_when_requiredCO 39 § 39-5-128 · derived

C.R.S. 39-5-128(3)(a)

name: certification_uses_urban_renewal_valuation_portion_when_required
kind: derived
entity: Assessor
dtype: Judgment
period: Year
source: C.R.S. 39-5-128(3)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-5-128
          excerpt: >-
            If the valuation for assessment ... has been divided for an urban
            renewal area ... any certification ... must be based upon that
            portion ... so long as the division remains in effect.
versions:
  - effective_from: '0001-01-01'
    formula: >-
      not (valuation_for_assessment_has_urban_renewal_division and
      urban_renewal_valuation_division_remains_in_effect)

      or certification_is_based_on_urban_renewal_valuation_portion

certification_uses_county_revitalization_valuation_portion_when_requiredCO 39 § 39-5-128 · derived

C.R.S. 39-5-128(3)(b)

name: certification_uses_county_revitalization_valuation_portion_when_required
kind: derived
entity: Assessor
dtype: Judgment
period: Year
source: C.R.S. 39-5-128(3)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-5-128
          excerpt: >-
            If the valuation for assessment ... has been divided for a county
            revitalization area ... any certification ... must be based upon
            that portion ... so long as the division remains in effect.
versions:
  - effective_from: '0001-01-01'
    formula: >-
      not (valuation_for_assessment_has_county_revitalization_division and
      county_revitalization_valuation_division_remains_in_effect)

      or certification_is_based_on_county_revitalization_valuation_portion

▸rulespec code

Shown source

statutes/39/39-5-128.yaml

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Rules

certification_uses_urban_renewal_valuation_portion_when_required

Derived

source: C.R.S. 39-5-128(3)(a)

- name: certification_uses_urban_renewal_valuation_portion_when_required
  kind: derived
  entity: Assessor
  dtype: Judgment
  period: Year
  source: C.R.S. 39-5-128(3)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-5-128
            excerpt: >-
              If the valuation for assessment ... has been divided for an urban renewal area ... any
              certification ... must be based upon that portion ... so long as the division remains
              in effect.
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        not (valuation_for_assessment_has_urban_renewal_division and
        urban_renewal_valuation_division_remains_in_effect)

        or certification_is_based_on_urban_renewal_valuation_portion

certification_uses_county_revitalization_valuation_portion_when_required

Derived

source: C.R.S. 39-5-128(3)(b)

- name: certification_uses_county_revitalization_valuation_portion_when_required
  kind: derived
  entity: Assessor
  dtype: Judgment
  period: Year
  source: C.R.S. 39-5-128(3)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-5-128
            excerpt: >-
              If the valuation for assessment ... has been divided for a county revitalization area
              ... any certification ... must be based upon that portion ... so long as the division
              remains in effect.
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        not (valuation_for_assessment_has_county_revitalization_division and
        county_revitalization_valuation_division_remains_in_effect)

        or certification_is_based_on_county_revitalization_valuation_portion

▸citations (6)

References

This rule cites 6 other rules.

CO 39 § 39-3-119.5 (3)(a)(I)inferredCO › Statutes › Title 39 › § 39-3-119.5 › (3)(a)(I)
CO 39 § 39-3-119.5 (3)(c)(I)inferredCO › Statutes › Title 39 › § 39-3-119.5 › (3)(c)(I)
CO 39 § 31-25-107 (9)(a)inferredCO › Statutes › Title 39 › § 31-25-107 › (9)(a)
CO 39 § 31-25-107 (9)(a)(I)inferredCO › Statutes › Title 39 › § 31-25-107 › (9)(a)(I)
CO 39 § 30-31-109 (13)(a)inferredCO › Statutes › Title 39 › § 30-31-109 › (13)(a)
CO 39 § 30-31-109 (13)(a)(I)inferredCO › Statutes › Title 39 › § 30-31-109 › (13)(a)(I)

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Certification of valuation for assessment

2 rules

Official source

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(b) Repealed.

(1.5) Along with the certification required by subsection (1) of this section, the assessor shall also provide:

(2) Repealed.

in view

Whole section

Encodings · 2

certification_uses_urban_renewal_valuation_portion_when_requiredCO 39 § 39-5-128 · derived

C.R.S. 39-5-128(3)(a)

name: certification_uses_urban_renewal_valuation_portion_when_required
kind: derived
entity: Assessor
dtype: Judgment
period: Year
source: C.R.S. 39-5-128(3)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-5-128
          excerpt: >-
            If the valuation for assessment ... has been divided for an urban
            renewal area ... any certification ... must be based upon that
            portion ... so long as the division remains in effect.
versions:
  - effective_from: '0001-01-01'
    formula: >-
      not (valuation_for_assessment_has_urban_renewal_division and
      urban_renewal_valuation_division_remains_in_effect)

      or certification_is_based_on_urban_renewal_valuation_portion

certification_uses_county_revitalization_valuation_portion_when_requiredCO 39 § 39-5-128 · derived

C.R.S. 39-5-128(3)(b)

name: certification_uses_county_revitalization_valuation_portion_when_required
kind: derived
entity: Assessor
dtype: Judgment
period: Year
source: C.R.S. 39-5-128(3)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-5-128
          excerpt: >-
            If the valuation for assessment ... has been divided for a county
            revitalization area ... any certification ... must be based upon
            that portion ... so long as the division remains in effect.
versions:
  - effective_from: '0001-01-01'
    formula: >-
      not (valuation_for_assessment_has_county_revitalization_division and
      county_revitalization_valuation_division_remains_in_effect)

      or certification_is_based_on_county_revitalization_valuation_portion

▸rulespec code

Shown source

statutes/39/39-5-128.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

certification_uses_urban_renewal_valuation_portion_when_required

Derived

source: C.R.S. 39-5-128(3)(a)

- name: certification_uses_urban_renewal_valuation_portion_when_required
  kind: derived
  entity: Assessor
  dtype: Judgment
  period: Year
  source: C.R.S. 39-5-128(3)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-5-128
            excerpt: >-
              If the valuation for assessment ... has been divided for an urban renewal area ... any
              certification ... must be based upon that portion ... so long as the division remains
              in effect.
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        not (valuation_for_assessment_has_urban_renewal_division and
        urban_renewal_valuation_division_remains_in_effect)

        or certification_is_based_on_urban_renewal_valuation_portion

certification_uses_county_revitalization_valuation_portion_when_required

Derived

source: C.R.S. 39-5-128(3)(b)

- name: certification_uses_county_revitalization_valuation_portion_when_required
  kind: derived
  entity: Assessor
  dtype: Judgment
  period: Year
  source: C.R.S. 39-5-128(3)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-5-128
            excerpt: >-
              If the valuation for assessment ... has been divided for a county revitalization area
              ... any certification ... must be based upon that portion ... so long as the division
              remains in effect.
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        not (valuation_for_assessment_has_county_revitalization_division and
        county_revitalization_valuation_division_remains_in_effect)

        or certification_is_based_on_county_revitalization_valuation_portion

▸citations (6)

References

This rule cites 6 other rules.

CO 39 § 39-3-119.5 (3)(a)(I)inferredCO › Statutes › Title 39 › § 39-3-119.5 › (3)(a)(I)
CO 39 § 39-3-119.5 (3)(c)(I)inferredCO › Statutes › Title 39 › § 39-3-119.5 › (3)(c)(I)
CO 39 § 31-25-107 (9)(a)inferredCO › Statutes › Title 39 › § 31-25-107 › (9)(a)
CO 39 § 31-25-107 (9)(a)(I)inferredCO › Statutes › Title 39 › § 31-25-107 › (9)(a)(I)
CO 39 § 30-31-109 (13)(a)inferredCO › Statutes › Title 39 › § 30-31-109 › (13)(a)
CO 39 § 30-31-109 (13)(a)(I)inferredCO › Statutes › Title 39 › § 30-31-109 › (13)(a)(I)