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us-co/statute/39/39-5-203 — Mobile homes - determination of value · Axiom

Mobile homes - determination of value

1 rule

(1) For the property tax year beginning January 1, 1983, and for each property tax year thereafter, the actual value of a mobile home shall be determined by the assessor in accordance with the provisions of sections 39-1-103 (5) and 39-1-104 (10.2) for the determination of the actual value of real property.

(2) Repealed.

(3) (a) The valuation for assessment of each mobile home shall be computed on the same basis as the valuation for assessment of all taxable property; except that mobile homes shall be exempt from property taxation while located on sales display lots of mobile home dealers and listed as inventories of merchandise by such mobile home dealers. It is the duty of the seller of a mobile home to provide to the buyer a tax certificate and an itemized list of household furnishings, as defined in section 39-3-102 and which are included in the selling price of the mobile home, at the time of sale.

(b) A person who knowingly fails to provide an itemized list of household furnishings as required by this subsection (3) commits a civil infraction; except that, upon conviction of a second or subsequent such offense, such person commits a petty offense and shall be punished as provided in section 18-1.3-503.

in view

Whole section

Encodings · 1

mobile_home_sales_display_inventory_exemption_appliesCO 39 § 39-5-203 · derived

C.R.S. 39-5-203(3)(a)

name: mobile_home_sales_display_inventory_exemption_applies
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: C.R.S. 39-5-203(3)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-5-203
          excerpt: >-
            mobile homes shall be exempt from property taxation while located on
            sales display lots of mobile home dealers and listed as inventories
            of merchandise
versions:
  - effective_from: '1983-01-01'
    formula: |-
      mobile_home_is_located_on_mobile_home_dealer_sales_display_lot
      and mobile_home_is_listed_as_mobile_home_dealer_merchandise_inventory

▸rulespec code

Shown source

statutes/39/39-5-203.yaml

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Rules

mobile_home_sales_display_inventory_exemption_applies

Derived

source: C.R.S. 39-5-203(3)(a)

- name: mobile_home_sales_display_inventory_exemption_applies
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: C.R.S. 39-5-203(3)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-5-203
            excerpt: >-
              mobile homes shall be exempt from property taxation while located on sales display
              lots of mobile home dealers and listed as inventories of merchandise
  versions:
    - effective_from: '1983-01-01'
      formula: |-
        mobile_home_is_located_on_mobile_home_dealer_sales_display_lot
        and mobile_home_is_listed_as_mobile_home_dealer_merchandise_inventory

▸citations (3)

References

This rule cites 3 other rules.

CO 39 § 39-1-103 (5)inferredCO › Statutes › Title 39 › § 39-1-103 › (5)
CO 39 § 39-3-102inferredCO › Statutes › Title 39 › § 39-3-102
CO 39 § 18-1.3-503inferredCO › Statutes › Title 39 › § 18-1.3-503