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us-co/statute/39/39-5-204 — Notification concerning mobile homes in a county for part of a year · Axiom

Notification concerning mobile homes in a county for part of a year

4 rules1 of 2 subsections

(1) (a) Any person who brings a mobile home into a county after the assessment date of any year shall immediately notify the assessor of the location of the mobile home within the county.

(b)Repealed.#

(b) Repealed.

(c)For property tax years commencing on or after January…∀ 1#

(I) The assessor shall list and value a mobile home brought into a county from another county in this state after the assessment date for any year as of the assessment date of the following year.

(II) The assessor shall list and value a mobile home brought into a county from outside this state after the assessment date at such proportion of its value for the full calendar year as the number of calendar months remaining in such year bears to twelve; but, if the mobile home is brought into the county from outside this state before the sixteenth day of any calendar month, such month shall be considered as a full calendar month, and, if the mobile home is brought into the county from outside this state on or after the sixteenth day of any calendar month, such month shall be disregarded.

in view

Whole section

Encodings · 4

calendar_months_in_yearCO 39 § 39-5-204 · parameter

39-5-204(1)(c)(II)

name: calendar_months_in_year
kind: parameter
dtype: Count
source: 39-5-204(1)(c)(II)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-5-204
          excerpt: bears to twelve
versions:
  - effective_from: '1999-01-01'
    formula: '12'

mobile_home_location_notification_requiredCO 39 § 39-5-204 · derived

39-5-204(1)(a)

name: mobile_home_location_notification_required
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 39-5-204(1)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-5-204
versions:
  - effective_from: '1999-01-01'
    formula: person_brought_mobile_home_into_county_after_assessment_date

in_state_mobile_home_listing_and_valuation_at_following_assessment_date_requiredCO 39 § 39-5-204 · derived

39-5-204(1)(c)(I)

name: >-
  in_state_mobile_home_listing_and_valuation_at_following_assessment_date_required
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-5-204(1)(c)(I)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-5-204
versions:
  - effective_from: '1999-01-01'
    formula: >-
      mobile_home_brought_into_county_from_another_state_county_after_assessment_date

out_of_state_mobile_home_prorated_valueCO 39 § 39-5-204 (c) · derived

39-5-204(c)

name: out_of_state_mobile_home_prorated_value
kind: derived
entity: Asset
dtype: Money
period: Year
unit: USD
source: 39-5-204(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-5-204
          excerpt: >-
            such proportion of its value for the full calendar year as the
            number of calendar months remaining in such year bears to twelve
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-5-204
          excerpt: >-
            before the sixteenth day ... such month shall be considered as a
            full calendar month
versions:
  - effective_from: '1999-01-01'
    formula: >-
      if
      mobile_home_brought_into_county_from_outside_state_after_assessment_date:
        full_calendar_year_value * (number_of_calendar_months_remaining_in_year + (if entry_month_is_counted_as_full_calendar_month: 1 else: 0)) / calendar_months_in_year
      else: 0

▸rulespec code

Shown source

statutes/39/39-5-204.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

calendar_months_in_year

Parameter

source: 39-5-204(1)(c)(II)

- name: calendar_months_in_year
  kind: parameter
  dtype: Count
  source: 39-5-204(1)(c)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-5-204
            excerpt: bears to twelve
  versions:
    - effective_from: '1999-01-01'
      formula: '12'

mobile_home_location_notification_required

Derived

source: 39-5-204(1)(a)

- name: mobile_home_location_notification_required
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 39-5-204(1)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-5-204
  versions:
    - effective_from: '1999-01-01'
      formula: person_brought_mobile_home_into_county_after_assessment_date

in_state_mobile_home_listing_and_valuation_at_following_assessment_date_required

Derived

source: 39-5-204(1)(c)(I)

- name: in_state_mobile_home_listing_and_valuation_at_following_assessment_date_required
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-5-204(1)(c)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-5-204
  versions:
    - effective_from: '1999-01-01'
      formula: mobile_home_brought_into_county_from_another_state_county_after_assessment_date

out_of_state_mobile_home_prorated_value

Derived(c) in text ↖

source: 39-5-204(c)

- name: out_of_state_mobile_home_prorated_value
  kind: derived
  entity: Asset
  dtype: Money
  period: Year
  unit: USD
  source: 39-5-204(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-5-204
            excerpt: >-
              such proportion of its value for the full calendar year as the number of calendar
              months remaining in such year bears to twelve
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-5-204
            excerpt: before the sixteenth day ... such month shall be considered as a full calendar month
  versions:
    - effective_from: '1999-01-01'
      formula: |-
        if mobile_home_brought_into_county_from_outside_state_after_assessment_date:
          full_calendar_year_value * (number_of_calendar_months_remaining_in_year + (if entry_month_is_counted_as_full_calendar_month: 1 else: 0)) / calendar_months_in_year
        else: 0

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Notification concerning mobile homes in a county for part of a year

4 rules1 of 2 subsections

Official source

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(1) (a) Any person who brings a mobile home into a county after the assessment date of any year shall immediately notify the assessor of the location of the mobile home within the county.

(b)Repealed.#

(b) Repealed.

(c)For property tax years commencing on or after January…∀ 1#

(I) The assessor shall list and value a mobile home brought into a county from another county in this state after the assessment date for any year as of the assessment date of the following year.

in view

Whole section

Encodings · 4

calendar_months_in_yearCO 39 § 39-5-204 · parameter

39-5-204(1)(c)(II)

name: calendar_months_in_year
kind: parameter
dtype: Count
source: 39-5-204(1)(c)(II)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-5-204
          excerpt: bears to twelve
versions:
  - effective_from: '1999-01-01'
    formula: '12'

mobile_home_location_notification_requiredCO 39 § 39-5-204 · derived

39-5-204(1)(a)

name: mobile_home_location_notification_required
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 39-5-204(1)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-5-204
versions:
  - effective_from: '1999-01-01'
    formula: person_brought_mobile_home_into_county_after_assessment_date

in_state_mobile_home_listing_and_valuation_at_following_assessment_date_requiredCO 39 § 39-5-204 · derived

39-5-204(1)(c)(I)

name: >-
  in_state_mobile_home_listing_and_valuation_at_following_assessment_date_required
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-5-204(1)(c)(I)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-5-204
versions:
  - effective_from: '1999-01-01'
    formula: >-
      mobile_home_brought_into_county_from_another_state_county_after_assessment_date

out_of_state_mobile_home_prorated_valueCO 39 § 39-5-204 (c) · derived

39-5-204(c)

name: out_of_state_mobile_home_prorated_value
kind: derived
entity: Asset
dtype: Money
period: Year
unit: USD
source: 39-5-204(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-5-204
          excerpt: >-
            such proportion of its value for the full calendar year as the
            number of calendar months remaining in such year bears to twelve
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-5-204
          excerpt: >-
            before the sixteenth day ... such month shall be considered as a
            full calendar month
versions:
  - effective_from: '1999-01-01'
    formula: >-
      if
      mobile_home_brought_into_county_from_outside_state_after_assessment_date:
        full_calendar_year_value * (number_of_calendar_months_remaining_in_year + (if entry_month_is_counted_as_full_calendar_month: 1 else: 0)) / calendar_months_in_year
      else: 0

▸rulespec code

Shown source

statutes/39/39-5-204.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

calendar_months_in_year

Parameter

source: 39-5-204(1)(c)(II)

- name: calendar_months_in_year
  kind: parameter
  dtype: Count
  source: 39-5-204(1)(c)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-5-204
            excerpt: bears to twelve
  versions:
    - effective_from: '1999-01-01'
      formula: '12'

mobile_home_location_notification_required

Derived

source: 39-5-204(1)(a)

- name: mobile_home_location_notification_required
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 39-5-204(1)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-5-204
  versions:
    - effective_from: '1999-01-01'
      formula: person_brought_mobile_home_into_county_after_assessment_date

in_state_mobile_home_listing_and_valuation_at_following_assessment_date_required

Derived

source: 39-5-204(1)(c)(I)

- name: in_state_mobile_home_listing_and_valuation_at_following_assessment_date_required
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-5-204(1)(c)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-5-204
  versions:
    - effective_from: '1999-01-01'
      formula: mobile_home_brought_into_county_from_another_state_county_after_assessment_date

out_of_state_mobile_home_prorated_value

Derived(c) in text ↖

source: 39-5-204(c)

- name: out_of_state_mobile_home_prorated_value
  kind: derived
  entity: Asset
  dtype: Money
  period: Year
  unit: USD
  source: 39-5-204(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-5-204
            excerpt: >-
              such proportion of its value for the full calendar year as the number of calendar
              months remaining in such year bears to twelve
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-5-204
            excerpt: before the sixteenth day ... such month shall be considered as a full calendar month
  versions:
    - effective_from: '1999-01-01'
      formula: |-
        if mobile_home_brought_into_county_from_outside_state_after_assessment_date:
          full_calendar_year_value * (number_of_calendar_months_remaining_in_year + (if entry_month_is_counted_as_full_calendar_month: 1 else: 0)) / calendar_months_in_year
        else: 0