Legislative declaration

1 rule

(1) The general assembly hereby finds and declares that the present method of taxation of mobile homes, the specific ownership tax, is inappropriate; that mobile homes are more properly taxed by a change from such method to an ad valorem method of taxation similar to the method of taxation of conventional housing.

(2) Uniform treatment of mobile homes is hereby declared to be an exclusive matter of statewide concern. No home rule city, city, county, or other local government shall impose a license or any other special fees on the ownership or occupancy of mobile homes that is not similarly imposed on conventional homes.

(3) Repealed.

in view

Whole section

Encodings · 1

mobile_home_special_fee_permittedCO 39 § 39-5-201 · derived

Colo. Rev. Stat. § 39-5-201(2)

name: mobile_home_special_fee_permitted
kind: derived
entity: LocalGovernment
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-5-201(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-5-201
          excerpt: >-
            shall impose a license or any other special fees ... that is not
            similarly imposed on conventional homes
versions:
  - effective_from: '0001-01-01'
    formula: |-
      not imposes_license_or_special_fee_on_mobile_home_ownership_or_occupancy
      or fee_is_similarly_imposed_on_conventional_home_ownership_or_occupancy

▸rulespec code

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statutes/39/39-5-201.yaml

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Rules

mobile_home_special_fee_permitted

Derived

source: Colo. Rev. Stat. § 39-5-201(2)

- name: mobile_home_special_fee_permitted
  kind: derived
  entity: LocalGovernment
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-5-201(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-5-201
            excerpt: >-
              shall impose a license or any other special fees ... that is not similarly imposed on
              conventional homes
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        not imposes_license_or_special_fee_on_mobile_home_ownership_or_occupancy
        or fee_is_similarly_imposed_on_conventional_home_ownership_or_occupancy

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