NOTE:  This bill has been prepared for the signature of the appropriate legislative
officers and the Governor.  To determine whether the Governor has signed the bill
or taken other action on it, please consult the legislative status sheet, the legislative
      history, or the Session Laws.
      
      
      HOUSE BILL 11-1093
      
      
      BY REPRESENTATIVE(S) Bradford, Sonnenberg, Barker, Baumgardner,
      Brown, Coram, Kerr J., Liston, Looper, Murray, Priola, Scott, Ramirez;
      also SENATOR(S) Cadman, Grantham, King K., Kopp, Lambert,
      Lundberg, Scheffel.
      
      
      Concerning the payment of specific ownership tax on special
           mobile machinery.
       
      
      Be it enacted by the General Assembly of the State of Colorado:
      
           SECTION 1.  42-3-106 (2) (e), Colorado Revised Statutes, is
      amended to read:
      
           42-3-106.  Tax imposed - classification - taxable value.  (2)  For
      the purpose of imposing graduated annual specific ownership taxes, the
      personal property specified in section 6 of article X of the state constitution
      is classified as follows:
      
           (e)  Every item of special mobile machinery, except power takeoff
      equipment, that is required to be registered under this article is Class F
      personal property.  If a farm tractor, meeting the definition of special mobile
      machinery, is used for any purpose other than agricultural production for
      more than a twenty-four-hour seventy-two-hour period at the site where
      it is used for nonagricultural purposes, it is Class F personal property, but
      it shall be is granted a prorated registration under section 42-3-107 to cover
      such the use.  The authorized agent shall notify the owner of the farm
      tractor of the prorated registration.  Storing a farm tractor at a site does not
      give rise to a presumption that the tractor was used for the same purposes
      that other equipment is used for at the site.
      
           SECTION 2.  42-3-107 (16) (c) and (17) (e) (II), Colorado Revised
      Statutes, are amended to read:
      
           42-3-107.  Taxable value of classes of property - rate of tax -
      when and where payable - department duties - apportionment of tax
      collections - definitions.  (16) (c)  Upon receiving authorization pursuant
      to under paragraph (b) of this subsection (16), the owner shall collect from
      the user the specific ownership tax in the amount equivalent to two percent
      of the amount of the rental or lease payment.  No later than the twentieth
      day of each month, the owner shall submit a report, using forms furnished
      by the department, to the authorized agent in the each county in which
      where the equipment is used, together with the remittance for all of the
      taxes collected for the use in the county for the preceding month.  A
      copy of each report shall be submitted simultaneously by the owner to the
      department.
      
           (17) (e) (II)  No owner may A person shall not operate special
      mobile machinery in Colorado unless the owner has paid the specific
      ownership tax assessed pursuant to this article, nor and a person shall any
      owner not operate special mobile machinery in Colorado after the
      expiration of the period for which the specific ownership tax was assessed
      paid.  A person who violates the provisions of this subparagraph (II) shall
      be is subject to, in addition to any other applicable penalty, an
      administrative penalty of the lesser of five hundred dollars or double the
      amount of the specific ownership tax. whichever is greater.  Such The
      penalty may be levied by an authorized agent or a peace officer as
      described in section 16-2.5-101, C.R.S., and authorized under the
      authority granted by section 42-8-104 (2).  Such The violation shall be
      is to be determined by, paid to, and retained by the municipality or county
      in which such where the motor vehicle is or should have been registered,
      subject to judicial review pursuant to rule 106 (a) (4) of the Colorado rules
      of civil procedure.
      
           SECTION 3.  Safety clause.  The general assembly hereby finds, 
      determines, and declares that this act is necessary for the immediate
      preservation of the public peace, health, and safety.
      
      
      
      
      ________________________________________________________
      Frank McNulty                      Brandon C. Shaffer
      SPEAKER OF THE HOUSE                     PRESIDENT OF
      OF REPRESENTATIVES                         THE SENATE
      
      
      
      
      
      
      ____________________________  ____________________________
      Marilyn Eddins                      Cindi L. Markwell
      CHIEF CLERK OF THE HOUSE                 SECRETARY OF
      OF REPRESENTATIVES                         THE SENATE
      
      
      
      
                  APPROVED________________________________________
      
      
      
      
      
                                    _________________________________________
                                    John W. Hickenlooper
                                    GOVERNOR OF THE STATE OF COLORADO