Failure to file statement

1 rule

If any person owning or operating any oil and gas leaseholds or lands producing or capable of producing oil or gas on the assessment date fails or refuses to prepare and file the statement required by the provisions of section 39-7-101, then the assessor shall list such property and value the same for assessment on the basis of the best information available to and obtainable by him.

in view

Whole section

Encodings · 1

assessor_listing_and_valuation_duty_is_satisfiedCO 39 § 39-7-104 · derived

Colo. Rev. Stat. § 39-7-104

name: assessor_listing_and_valuation_duty_is_satisfied
kind: derived
entity: Assessor
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-7-104
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-7-104
versions:
  - effective_from: '0001-01-01'
    formula: >-
      (not person_owns_or_operates_oil_or_gas_leaseholds_or_lands)

      or (not
      leaseholds_or_lands_are_producing_or_capable_of_producing_oil_or_gas_on_assessment_date)

      or (not person_fails_or_refuses_to_file_required_statement)

      or
      assessor_lists_and_values_property_using_best_available_and_obtainable_information

▸rulespec code

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statutes/39/39-7-104.yaml

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Rules

assessor_listing_and_valuation_duty_is_satisfied

Derived

source: Colo. Rev. Stat. § 39-7-104

- name: assessor_listing_and_valuation_duty_is_satisfied
  kind: derived
  entity: Assessor
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-7-104
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-7-104
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        (not person_owns_or_operates_oil_or_gas_leaseholds_or_lands)

        or (not
        leaseholds_or_lands_are_producing_or_capable_of_producing_oil_or_gas_on_assessment_date)

        or (not person_fails_or_refuses_to_file_required_statement)

        or assessor_lists_and_values_property_using_best_available_and_obtainable_information

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 39-7-101inferredCO › Statutes › Title 39 › § 39-7-101

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