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us-co/statute/39/39-9-109 — Power of state board - waiver of deadline · Axiom

Power of state board - waiver of deadline

3 rules

(1) to (4) Repealed.

(5) Acting by majority vote and when the state board of equalization determines that the interests of justice and equity would be served, the board may authorize the waiver of the July 1 filing deadline described in section 39-2-117 (3)(a) for any annual report required to be filed pursuant to section 39-2-117 if the report is not filed by the filing deadline or if the report is filed by the filing deadline but is incomplete or otherwise incorrect when filed. When authorizing a waiver, the state board may determine a deadline for filing the report, after which the waiver is invalid. The deadline for filing the report must not be sooner than thirty days after the date that the state board authorizes the waiver.

(6) Notwithstanding the provisions of section 39-2-117 (1)(a), acting by majority vote, the state board of equalization may authorize the property tax administrator to make an exemption effective for not more than the time allowed pursuant to section 39-10-101 (2)(b)(II) when the property has been added back to the tax roll as omitted property and would otherwise have met all criteria for exemption during that time.

in view

Whole section

Encodings · 3

minimum_waiver_filing_deadline_days_after_authorizationCO 39 § 39-9-109 · parameter

C.R.S. 39-9-109(5)

name: minimum_waiver_filing_deadline_days_after_authorization
kind: parameter
dtype: Integer
source: C.R.S. 39-9-109(5)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-9-109
          excerpt: >-
            must not be sooner than thirty days after the date that the state
            board authorizes the waiver
versions:
  - effective_from: '0001-01-01'
    formula: '30'

state_board_may_authorize_annual_report_filing_deadline_waiverCO 39 § 39-9-109 · derived

C.R.S. 39-9-109(5)

name: state_board_may_authorize_annual_report_filing_deadline_waiver
kind: derived
entity: StateBoard
dtype: Judgment
period: Year
source: C.R.S. 39-9-109(5)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-9-109
          excerpt: >-
            Acting by majority vote and when the state board of equalization
            determines that the interests of justice and equity would be served
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-9-109
          excerpt: >-
            if the report is not filed by the filing deadline or if the report
            is filed by the filing deadline but is incomplete or otherwise
            incorrect
versions:
  - effective_from: '0001-01-01'
    formula: >-
      state_board_acts_by_majority_vote

      and interests_of_justice_and_equity_would_be_served

      and
      report_is_annual_report_required_to_be_filed_pursuant_to_section_39_2_117

      and (
        report_not_filed_by_filing_deadline
        or report_filed_by_filing_deadline_is_incomplete_or_incorrect
      )

waiver_filing_deadline_meets_minimum_notice_requirementCO 39 § 39-9-109 · derived

C.R.S. 39-9-109(5)

name: waiver_filing_deadline_meets_minimum_notice_requirement
kind: derived
entity: StateBoard
dtype: Judgment
period: Year
source: C.R.S. 39-9-109(5)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-9-109
          excerpt: >-
            When authorizing a waiver, the state board may determine a deadline
            for filing the report
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-9-109
          excerpt: >-
            The deadline for filing the report must not be sooner than thirty
            days after the date that the state board authorizes the waiver.
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-9-109
          excerpt: >-
            thirty days after the date that the state board authorizes the
            waiver
versions:
  - effective_from: '0001-01-01'
    formula: >-
      state_board_has_authorized_waiver

      and days_between_waiver_authorization_and_filing_deadline >=
      minimum_waiver_filing_deadline_days_after_authorization

▸rulespec code

Shown source

statutes/39/39-9-109.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

minimum_waiver_filing_deadline_days_after_authorization

Parameter

source: C.R.S. 39-9-109(5)

- name: minimum_waiver_filing_deadline_days_after_authorization
  kind: parameter
  dtype: Integer
  source: C.R.S. 39-9-109(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-9-109
            excerpt: >-
              must not be sooner than thirty days after the date that the state board authorizes the
              waiver
  versions:
    - effective_from: '0001-01-01'
      formula: '30'

state_board_may_authorize_annual_report_filing_deadline_waiver

Derived

source: C.R.S. 39-9-109(5)

- name: state_board_may_authorize_annual_report_filing_deadline_waiver
  kind: derived
  entity: StateBoard
  dtype: Judgment
  period: Year
  source: C.R.S. 39-9-109(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-9-109
            excerpt: >-
              Acting by majority vote and when the state board of equalization determines that the
              interests of justice and equity would be served
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-9-109
            excerpt: >-
              if the report is not filed by the filing deadline or if the report is filed by the
              filing deadline but is incomplete or otherwise incorrect
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        state_board_acts_by_majority_vote
        and interests_of_justice_and_equity_would_be_served
        and report_is_annual_report_required_to_be_filed_pursuant_to_section_39_2_117
        and (
          report_not_filed_by_filing_deadline
          or report_filed_by_filing_deadline_is_incomplete_or_incorrect
        )

waiver_filing_deadline_meets_minimum_notice_requirement

Derived

source: C.R.S. 39-9-109(5)

- name: waiver_filing_deadline_meets_minimum_notice_requirement
  kind: derived
  entity: StateBoard
  dtype: Judgment
  period: Year
  source: C.R.S. 39-9-109(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-9-109
            excerpt: >-
              When authorizing a waiver, the state board may determine a deadline for filing the
              report
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-9-109
            excerpt: >-
              The deadline for filing the report must not be sooner than thirty days after the date
              that the state board authorizes the waiver.
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-9-109
            excerpt: thirty days after the date that the state board authorizes the waiver
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        state_board_has_authorized_waiver

        and days_between_waiver_authorization_and_filing_deadline >=
        minimum_waiver_filing_deadline_days_after_authorization

▸citations (4)

References

This rule cites 4 other rules.

CO 39 § 39-2-117 (3)(a)inferredCO › Statutes › Title 39 › § 39-2-117 › (3)(a)
CO 39 § 39-2-117inferredCO › Statutes › Title 39 › § 39-2-117
CO 39 § 39-2-117 (1)(a)inferredCO › Statutes › Title 39 › § 39-2-117 › (1)(a)
CO 39 § 39-10-101 (2)(b)(II)inferredCO › Statutes › Title 39 › § 39-10-101 › (2)(b)(II)

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Power of state board - waiver of deadline

3 rules

Official source

graph ↗build calculator ↗

(1) to (4) Repealed.

in view

Whole section

Encodings · 3

minimum_waiver_filing_deadline_days_after_authorizationCO 39 § 39-9-109 · parameter

C.R.S. 39-9-109(5)

name: minimum_waiver_filing_deadline_days_after_authorization
kind: parameter
dtype: Integer
source: C.R.S. 39-9-109(5)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-9-109
          excerpt: >-
            must not be sooner than thirty days after the date that the state
            board authorizes the waiver
versions:
  - effective_from: '0001-01-01'
    formula: '30'

state_board_may_authorize_annual_report_filing_deadline_waiverCO 39 § 39-9-109 · derived

C.R.S. 39-9-109(5)

name: state_board_may_authorize_annual_report_filing_deadline_waiver
kind: derived
entity: StateBoard
dtype: Judgment
period: Year
source: C.R.S. 39-9-109(5)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-9-109
          excerpt: >-
            Acting by majority vote and when the state board of equalization
            determines that the interests of justice and equity would be served
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-9-109
          excerpt: >-
            if the report is not filed by the filing deadline or if the report
            is filed by the filing deadline but is incomplete or otherwise
            incorrect
versions:
  - effective_from: '0001-01-01'
    formula: >-
      state_board_acts_by_majority_vote

      and interests_of_justice_and_equity_would_be_served

      and
      report_is_annual_report_required_to_be_filed_pursuant_to_section_39_2_117

      and (
        report_not_filed_by_filing_deadline
        or report_filed_by_filing_deadline_is_incomplete_or_incorrect
      )

waiver_filing_deadline_meets_minimum_notice_requirementCO 39 § 39-9-109 · derived

C.R.S. 39-9-109(5)

name: waiver_filing_deadline_meets_minimum_notice_requirement
kind: derived
entity: StateBoard
dtype: Judgment
period: Year
source: C.R.S. 39-9-109(5)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-9-109
          excerpt: >-
            When authorizing a waiver, the state board may determine a deadline
            for filing the report
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-9-109
          excerpt: >-
            The deadline for filing the report must not be sooner than thirty
            days after the date that the state board authorizes the waiver.
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-9-109
          excerpt: >-
            thirty days after the date that the state board authorizes the
            waiver
versions:
  - effective_from: '0001-01-01'
    formula: >-
      state_board_has_authorized_waiver

      and days_between_waiver_authorization_and_filing_deadline >=
      minimum_waiver_filing_deadline_days_after_authorization

▸rulespec code

Shown source

statutes/39/39-9-109.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

minimum_waiver_filing_deadline_days_after_authorization

Parameter

source: C.R.S. 39-9-109(5)

- name: minimum_waiver_filing_deadline_days_after_authorization
  kind: parameter
  dtype: Integer
  source: C.R.S. 39-9-109(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-9-109
            excerpt: >-
              must not be sooner than thirty days after the date that the state board authorizes the
              waiver
  versions:
    - effective_from: '0001-01-01'
      formula: '30'

state_board_may_authorize_annual_report_filing_deadline_waiver

Derived

source: C.R.S. 39-9-109(5)

- name: state_board_may_authorize_annual_report_filing_deadline_waiver
  kind: derived
  entity: StateBoard
  dtype: Judgment
  period: Year
  source: C.R.S. 39-9-109(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-9-109
            excerpt: >-
              Acting by majority vote and when the state board of equalization determines that the
              interests of justice and equity would be served
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-9-109
            excerpt: >-
              if the report is not filed by the filing deadline or if the report is filed by the
              filing deadline but is incomplete or otherwise incorrect
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        state_board_acts_by_majority_vote
        and interests_of_justice_and_equity_would_be_served
        and report_is_annual_report_required_to_be_filed_pursuant_to_section_39_2_117
        and (
          report_not_filed_by_filing_deadline
          or report_filed_by_filing_deadline_is_incomplete_or_incorrect
        )

waiver_filing_deadline_meets_minimum_notice_requirement

Derived

source: C.R.S. 39-9-109(5)

- name: waiver_filing_deadline_meets_minimum_notice_requirement
  kind: derived
  entity: StateBoard
  dtype: Judgment
  period: Year
  source: C.R.S. 39-9-109(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-9-109
            excerpt: >-
              When authorizing a waiver, the state board may determine a deadline for filing the
              report
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-9-109
            excerpt: >-
              The deadline for filing the report must not be sooner than thirty days after the date
              that the state board authorizes the waiver.
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-9-109
            excerpt: thirty days after the date that the state board authorizes the waiver
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        state_board_has_authorized_waiver

        and days_between_waiver_authorization_and_filing_deadline >=
        minimum_waiver_filing_deadline_days_after_authorization

▸citations (4)

References

This rule cites 4 other rules.

CO 39 § 39-2-117 (3)(a)inferredCO › Statutes › Title 39 › § 39-2-117 › (3)(a)
CO 39 § 39-2-117inferredCO › Statutes › Title 39 › § 39-2-117
CO 39 § 39-2-117 (1)(a)inferredCO › Statutes › Title 39 › § 39-2-117 › (1)(a)
CO 39 § 39-10-101 (2)(b)(II)inferredCO › Statutes › Title 39 › § 39-10-101 › (2)(b)(II)