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us-co/statute/39/39-7-103 — Surface and subsurface equipment valued separately · Axiom

Surface and subsurface equipment valued separately

2 rules

All surface oil and gas well equipment and submersible pumps and sucker rods located on oil and gas leaseholds or lands shall be separately valued for assessment as personal property, and such valuation may be at an amount determined by the assessors of the several counties of the state, approved by the administrator, and uniformly applied to all such equipment wherever situated in the state. All other subsurface oil and gas well equipment, including casing and tubing, shall be valued as part of the leasehold or land under section 39-7-102.

in view

Whole section

Encodings · 2

surface_equipment_requires_separate_personal_property_valuationCO 39 § 39-7-103 · derived

C.R.S. 39-7-103

name: surface_equipment_requires_separate_personal_property_valuation
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: C.R.S. 39-7-103
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-7-103
versions:
  - effective_from: '0001-01-01'
    formula: |-
      (asset_is_surface_oil_and_gas_well_equipment
      or asset_is_submersible_pump_or_sucker_rod)
      and asset_is_located_on_oil_and_gas_leasehold_or_land

other_subsurface_equipment_valued_as_part_of_leasehold_or_landCO 39 § 39-7-103 · derived

C.R.S. 39-7-103

name: other_subsurface_equipment_valued_as_part_of_leasehold_or_land
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: C.R.S. 39-7-103
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-7-103
          excerpt: >-
            All other subsurface oil and gas well equipment, including casing
            and tubing, shall be valued as part of the leasehold or land
versions:
  - effective_from: '0001-01-01'
    formula: asset_is_other_subsurface_oil_and_gas_well_equipment

▸rulespec code

Shown source

statutes/39/39-7-103.yaml

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Rules

surface_equipment_requires_separate_personal_property_valuation

Derived

source: C.R.S. 39-7-103

- name: surface_equipment_requires_separate_personal_property_valuation
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: C.R.S. 39-7-103
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-7-103
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        (asset_is_surface_oil_and_gas_well_equipment
        or asset_is_submersible_pump_or_sucker_rod)
        and asset_is_located_on_oil_and_gas_leasehold_or_land

other_subsurface_equipment_valued_as_part_of_leasehold_or_land

Derived

source: C.R.S. 39-7-103

- name: other_subsurface_equipment_valued_as_part_of_leasehold_or_land
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: C.R.S. 39-7-103
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-7-103
            excerpt: >-
              All other subsurface oil and gas well equipment, including casing and tubing, shall be
              valued as part of the leasehold or land
  versions:
    - effective_from: '0001-01-01'
      formula: asset_is_other_subsurface_oil_and_gas_well_equipment

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 39-7-102inferredCO › Statutes › Title 39 › § 39-7-102

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Surface and subsurface equipment valued separately

2 rules

Official source

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in view

Whole section

Encodings · 2

surface_equipment_requires_separate_personal_property_valuationCO 39 § 39-7-103 · derived

C.R.S. 39-7-103

name: surface_equipment_requires_separate_personal_property_valuation
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: C.R.S. 39-7-103
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-7-103
versions:
  - effective_from: '0001-01-01'
    formula: |-
      (asset_is_surface_oil_and_gas_well_equipment
      or asset_is_submersible_pump_or_sucker_rod)
      and asset_is_located_on_oil_and_gas_leasehold_or_land

other_subsurface_equipment_valued_as_part_of_leasehold_or_landCO 39 § 39-7-103 · derived

C.R.S. 39-7-103

name: other_subsurface_equipment_valued_as_part_of_leasehold_or_land
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: C.R.S. 39-7-103
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-7-103
          excerpt: >-
            All other subsurface oil and gas well equipment, including casing
            and tubing, shall be valued as part of the leasehold or land
versions:
  - effective_from: '0001-01-01'
    formula: asset_is_other_subsurface_oil_and_gas_well_equipment

▸rulespec code

Shown source

statutes/39/39-7-103.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

surface_equipment_requires_separate_personal_property_valuation

Derived

source: C.R.S. 39-7-103

- name: surface_equipment_requires_separate_personal_property_valuation
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: C.R.S. 39-7-103
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-7-103
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        (asset_is_surface_oil_and_gas_well_equipment
        or asset_is_submersible_pump_or_sucker_rod)
        and asset_is_located_on_oil_and_gas_leasehold_or_land

other_subsurface_equipment_valued_as_part_of_leasehold_or_land

Derived

source: C.R.S. 39-7-103

- name: other_subsurface_equipment_valued_as_part_of_leasehold_or_land
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: C.R.S. 39-7-103
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-7-103
            excerpt: >-
              All other subsurface oil and gas well equipment, including casing and tubing, shall be
              valued as part of the leasehold or land
  versions:
    - effective_from: '0001-01-01'
      formula: asset_is_other_subsurface_oil_and_gas_well_equipment

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 39-7-102inferredCO › Statutes › Title 39 › § 39-7-102