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us-co/statute/39/39-6-109 — Assessor to examine books - records · Axiom

Assessor to examine books - records

3 rules

(1) The assessor has the authority and right at any time to examine the books, accounts, and records of any person owning, managing, or operating a producing mine in order to verify the statement filed by such person, and, if from such examination the assessor finds such statement or any material part thereof to be willfully false or misleading, the assessor shall proceed to value such producing mine for assessment as though no statement had been filed.

(2) Upon the request of the assessor, the owner or operator of a producing mine shall provide to the assessor all documentation supporting the amounts reported on the statement filed by such owner or operator.

(3) The division of property taxation shall set forth guidelines for the implementation of this section.

in view

Whole section

Encodings · 3

assessor_may_examine_producing_mine_recordsCO 39 § 39-6-109 · derived

C.R.S. 39-6-109(1)

name: assessor_may_examine_producing_mine_records
kind: derived
entity: Assessor
dtype: Judgment
period: Year
source: C.R.S. 39-6-109(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-6-109
versions:
  - effective_from: '0001-01-01'
    formula: person_owns_manages_or_operates_producing_mine

producing_mine_valued_as_if_no_statement_filedCO 39 § 39-6-109 · derived

C.R.S. 39-6-109(1)

name: producing_mine_valued_as_if_no_statement_filed
kind: derived
entity: ProducingMine
dtype: Judgment
period: Year
source: C.R.S. 39-6-109(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-6-109
versions:
  - effective_from: '0001-01-01'
    formula: >-
      assessor_examination_finds_statement_or_material_part_willfully_false_or_misleading

owner_or_operator_must_provide_supporting_documentationCO 39 § 39-6-109 · derived

C.R.S. 39-6-109(2)

name: owner_or_operator_must_provide_supporting_documentation
kind: derived
entity: Person
dtype: Judgment
period: Year
source: C.R.S. 39-6-109(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-6-109
versions:
  - effective_from: '0001-01-01'
    formula: |-
      person_is_owner_or_operator_of_producing_mine
      and assessor_requested_supporting_documentation

▸rulespec code

Shown source

statutes/39/39-6-109.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

assessor_may_examine_producing_mine_records

Derived

source: C.R.S. 39-6-109(1)

- name: assessor_may_examine_producing_mine_records
  kind: derived
  entity: Assessor
  dtype: Judgment
  period: Year
  source: C.R.S. 39-6-109(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-6-109
  versions:
    - effective_from: '0001-01-01'
      formula: person_owns_manages_or_operates_producing_mine

producing_mine_valued_as_if_no_statement_filed

Derived

source: C.R.S. 39-6-109(1)

- name: producing_mine_valued_as_if_no_statement_filed
  kind: derived
  entity: ProducingMine
  dtype: Judgment
  period: Year
  source: C.R.S. 39-6-109(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-6-109
  versions:
    - effective_from: '0001-01-01'
      formula: assessor_examination_finds_statement_or_material_part_willfully_false_or_misleading

owner_or_operator_must_provide_supporting_documentation

Derived

source: C.R.S. 39-6-109(2)

- name: owner_or_operator_must_provide_supporting_documentation
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: C.R.S. 39-6-109(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-6-109
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        person_is_owner_or_operator_of_producing_mine
        and assessor_requested_supporting_documentation

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Assessor to examine books - records

3 rules

Official source

graph ↗build calculator ↗

(3) The division of property taxation shall set forth guidelines for the implementation of this section.

in view

Whole section

Encodings · 3

assessor_may_examine_producing_mine_recordsCO 39 § 39-6-109 · derived

C.R.S. 39-6-109(1)

name: assessor_may_examine_producing_mine_records
kind: derived
entity: Assessor
dtype: Judgment
period: Year
source: C.R.S. 39-6-109(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-6-109
versions:
  - effective_from: '0001-01-01'
    formula: person_owns_manages_or_operates_producing_mine

producing_mine_valued_as_if_no_statement_filedCO 39 § 39-6-109 · derived

C.R.S. 39-6-109(1)

name: producing_mine_valued_as_if_no_statement_filed
kind: derived
entity: ProducingMine
dtype: Judgment
period: Year
source: C.R.S. 39-6-109(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-6-109
versions:
  - effective_from: '0001-01-01'
    formula: >-
      assessor_examination_finds_statement_or_material_part_willfully_false_or_misleading

owner_or_operator_must_provide_supporting_documentationCO 39 § 39-6-109 · derived

C.R.S. 39-6-109(2)

name: owner_or_operator_must_provide_supporting_documentation
kind: derived
entity: Person
dtype: Judgment
period: Year
source: C.R.S. 39-6-109(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-6-109
versions:
  - effective_from: '0001-01-01'
    formula: |-
      person_is_owner_or_operator_of_producing_mine
      and assessor_requested_supporting_documentation

▸rulespec code

Shown source

statutes/39/39-6-109.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

assessor_may_examine_producing_mine_records

Derived

source: C.R.S. 39-6-109(1)

- name: assessor_may_examine_producing_mine_records
  kind: derived
  entity: Assessor
  dtype: Judgment
  period: Year
  source: C.R.S. 39-6-109(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-6-109
  versions:
    - effective_from: '0001-01-01'
      formula: person_owns_manages_or_operates_producing_mine

producing_mine_valued_as_if_no_statement_filed

Derived

source: C.R.S. 39-6-109(1)

- name: producing_mine_valued_as_if_no_statement_filed
  kind: derived
  entity: ProducingMine
  dtype: Judgment
  period: Year
  source: C.R.S. 39-6-109(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-6-109
  versions:
    - effective_from: '0001-01-01'
      formula: assessor_examination_finds_statement_or_material_part_willfully_false_or_misleading

owner_or_operator_must_provide_supporting_documentation

Derived

source: C.R.S. 39-6-109(2)

- name: owner_or_operator_must_provide_supporting_documentation
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: C.R.S. 39-6-109(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-6-109
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        person_is_owner_or_operator_of_producing_mine
        and assessor_requested_supporting_documentation