Assessor to examine books, records

1 rule

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

in view

Whole section

Encodings · 1

oil_and_gas_property_valued_as_if_no_statement_filedCO 39 § 39-7-105 · derived

Colo. Rev. Stat. § 39-7-105

name: oil_and_gas_property_valued_as_if_no_statement_filed
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-7-105
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-7-105
versions:
  - effective_from: '0001-01-01'
    formula: >-
      asset_is_oil_and_gas_leasehold_or_land

      and
      assessor_examination_finds_filed_statement_or_material_part_willfully_false_and_misleading

▸rulespec code

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statutes/39/39-7-105.yaml

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Rules

oil_and_gas_property_valued_as_if_no_statement_filed

Derived

source: Colo. Rev. Stat. § 39-7-105

- name: oil_and_gas_property_valued_as_if_no_statement_filed
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-7-105
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-7-105
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        asset_is_oil_and_gas_leasehold_or_land

        and
        assessor_examination_finds_filed_statement_or_material_part_willfully_false_and_misleading

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