reglab/housing_qa huggingface dataset:
CO Code § 12-15-101 (2021)
2021 Colorado Code|Title 12 - Professions and Occupations|Article 15 - Division of Conservation|§ 12-15-101. Legislative Declaration

  The general assembly finds, determines, and declares that:   Colorado's conservation easement program is an important preservation tool used to balance economic needs with natural resources such as land and water preservation. Colorado's conservation easement tax credit and the federal tax deduction have allowed many farmers and ranchers the opportunity to donate their development rights to preserve a legacy of open spaces in Colorado for wildlife, agriculture, and ranching.    Citizens throughout Colorado believe good, sound conservation practices are important to Colorado's quality of life, agriculture, and natural heritage;    Colorado's conservation easement tax credit program was designed to give landowners an incentive to conserve and preserve their land in a predominantly natural, scenic, or open condition;    Creating a division of conservation within the department of regulatory agencies will keep a firewall between professional evaluation and professional discipline, while creating a division to ensure this program allows landowners to exercise their private property rights while protecting taxpayers from the fraud and abuse that existed in the program prior to 2009;    Establishing the division of conservation to administer the conservation easement tax credit program will:   Allow the division to continue to certify conservation easement holders to identify fraudulent or unqualified organizations and prevent them from holding conservation easements for which tax credits are claimed in the state;    Allow the conservation easement oversight commission to advise the division and the department of revenue regarding conservation easements for which a tax credit is claimed and to review applications for conservation easement holder certification;    Ensure that the division and the department of revenue are sharing relevant information concerning conservation easement appraisals in order to ensure compliance with accepted appraisal practices and other provisions of law; and    Ensure that the fees paid by taxpayers are adequate to pay for the administrative costs of the division and the conservation easement oversight commission in administering the requirements of this article 15, but not so high as to act as a disincentive to the creation of conservation easements in the state.           History. Source: L. 2019: Entire title R&RE with relocations,(HB 19-1172), ch. 136, p. 717, § 1, effective October 1; (1)(e)(II) and (1)(e)(III) amended and (1)(e)(IV) added,(HB 19-1264), ch. 420, p. 3681, § 12, effective October 1.    Editor's note:    This section is similar to former § 12-61-1101 as it existed prior to 2019.    Before its relocation in 2019, this section was amended in HB 19-1264. Those amendments were superseded by the repeal and reenactment of this title 12, effective October 1, 2019. For those amendments to the former section in effect from June 30, 2019, to October 1, 2019, see HB 19-1264, chapter 420, Session Laws of Colorado 2019.
CO Code § 12-15-102 (2021)
2021 Colorado Code|Title 12 - Professions and Occupations|Article 15 - Division of Conservation|§ 12-15-102. Division of Conservation - Creation - Director

  There is hereby created within the department the division of conservation, referred to in this article 15 as the “division”. The executive director is authorized by this section to employ, subject to the provisions of the state personnel system laws of the state, a director of the division, who in turn shall employ such deputies, clerks, and assistants as are necessary to discharge the duties imposed by this article 15. The division and the director of the division shall exercise their powers and perform their duties and functions under the department as if they were transferred to the department by a type 2 transfer.    It is the duty of the director of the division, or his or her designee, to aid in the administration and enforcement of this article 15 and to administer, in consultation with the conservation easement oversight commission, the certification of conservation easement holders and issuance of tax credit certificates as provided in this article 15.    To aid in the administration and enforcement of this article 15, the division has the authority to accept grants for and act as a holder of conservation easements in gross.     History. Source: L. 2019: Entire title R&RE with relocations,(HB 19-1172), ch. 136, p. 717, § 1, effective October 1. L. 2021: (3) added,(HB 21-1233), ch. 385, p. 2577, § 1, effective June 30.    Editor's note:   This section is similar to former § 12-61-1102 as it existed prior to 2019.
CO Code § 12-15-105 (2021)
2021 Colorado Code|Title 12 - Professions and Occupations|Article 15 - Division of Conservation|§ 12-15-105. Conservation Easement Tax Credit Certificates - Rules

  The division shall receive tax credit certificate applications from and issue certificates to landowners for income tax credits for conservation easements donated on or after January 1, 2011, in accordance with section 39-22-522 (2.5) and this article 15. Nothing in this section restricts or limits the authority of the division to enforce this article 15. The division may promulgate rules in accordance with article 4 of title 24 for the issuance of the certificates. In promulgating rules, the division may include provisions governing:   The review of the tax credit certificate application pursuant to this article 15;    The administration and financing of the certification process;    The notification to the public regarding the aggregate amount of tax credit certificates that have been issued and that are on the wait list pursuant to section 39-25-522 (2.5);    The notification to the landowner, the entity to which the easement was granted, and the department of revenue regarding the tax credit certificates issued; and    Any other matters related to administering section 39-22-522 (2.5) or this article 15.       The division shall apply the amount claimed in a completed tax credit certificate application against the annual tax credit limit in the order that completed applications are received. The division shall apply claimed tax credit amounts that exceed the annual limit in any year against the limit for the next available year and issue tax credit certificates for use in the year in which the amount was applied to the annual limit.    The division shall not issue tax credit certificates that in aggregate exceed the limit set forth in section 39-22-522 (2.5) during a particular calendar year.     History. Source: L. 2019: Entire title R&RE with relocations,(HB 19-1172), ch. 136, p. 722, § 1, effective October 1.    Editor's note:   This section is similar to former § 12-61-1105 as it existed prior to 2019.
CO Code § 12-15-107 (2021)
2021 Colorado Code|Title 12 - Professions and Occupations|Article 15 - Division of Conservation|§ 12-15-107. Conservation Cash Fund

 There is hereby created in the state treasury the conservation cash fund, which consists of any money transferred pursuant to sections 12-15-104 and 12-15-106 and any gifts, grants, and donations provided to carry out the purposes of this article 15. All money in the fund shall be used as provided in this article 15. Interest earned on the fund shall remain in the fund and shall not be deposited in or transferred to the general fund or any other fund.   History. Source: L. 2019: Entire title R&RE with relocations,(HB 19-1172), ch. 136, p. 729, § 1, effective October 1.    Editor's note:   This section is similar to former § 12-61-1107 (1) as it existed prior to 2019.
CO Code § 12-100-101 (2021)
2021 Colorado Code|Title 12 - Professions and Occupations|Article 100 - Accountants|§ 12-100-101. Legislative Declaration

  It is declared to be in the interest of the citizens of the state of Colorado and a proper exercise of the police power of the state of Colorado to provide for the licensing and registration of certified public accountants, to ensure that persons who hold themselves out as possessing professional qualifications as certified public accountants are, in fact, qualified to render accounting services of a professional nature, and to provide for regulation of certified public accountants employed, serving clients, or doing business in Colorado and the maintenance of high standards of professional conduct by those licensed and registered as certified public accountants. Because of the customary reliance by the public upon audited financial statements and upon financial information presented with the opinion or certificate of persons purporting to possess expert knowledge in accounting or auditing, it is further declared to be in the interest of the citizens to limit and restrict, under the circumstances set forth in this article 100, the issuance of opinions or certificates relating to accounting or financial statements that utilize or contain wording indicating that the author has expert knowledge in accounting or auditing or that purport to express an independent auditor's opinion as to financial position, financial results of operations, changes in financial position, reliability of financial information, or compliance with conditions established by law or contract to persons licensed or registered pursuant to this article 100.    It is declared that the state board of accountancy may invoke discipline proactively with regard to certified public accountants employed, serving clients, or doing business in Colorado when required for the protection of the public health, safety, and welfare of the citizens of this state.     History. Source: L. 2019: Entire title R&RE with relocations,(HB 19-1172), ch. 136, p. 793, § 1, effective October 1.    Editor's note:   This section is similar to former § 12-2-101 as it existed prior to 2019.   ANNOTATION   Law reviews. For note, “Licensing of Occupations and Professions in Colorado”, see 35 Dicta 235 (1958).
CO Code § 12-100-102 (2021)
2021 Colorado Code|Title 12 - Professions and Occupations|Article 100 - Accountants|§ 12-100-102. Applicability of Common Provisions

 Articles 1 and 20 of this title 12 apply, according to their terms, to this article 100.   History. Source: L. 2019: Entire title R&RE with relocations, (HB 19-1172), ch. 136, p. 793, § 1, effective October 1.
CO Code § 12-100-103 (2021)
2021 Colorado Code|Title 12 - Professions and Occupations|Article 100 - Accountants|§ 12-100-103. Definitions - Rules

 As used in this article 100, unless the context otherwise requires:    “Accredited college or university” means either:   A college or university that is accredited by one of the following regional accrediting agencies or their successor agencies:   The Middle States Association of Colleges and Schools;    The North Central Association of Colleges and Schools;    The New England Association of Schools and Colleges;    The Northwest Commission on Colleges and Universities;    The Southern Association of Colleges and Schools;    The Accrediting Commission for Schools, Western Association of Schools and Colleges; or       A college or university that meets academic standards substantially equivalent to the standards of the agencies specified in subsection (1)(a) of this section. The board shall establish by rule what constitutes substantially equivalent academic standards.       “Board” means the state board of accountancy created in section 12-100-104.    “Foreign corporation” means a corporation organized under the laws of another state that meets the requirements of section 12-100-114 (11).    “Foreign limited liability company” means a limited liability company organized under the laws of another state that meets the requirements of section 12-100-114 (11).    “Limited liability company” means a limited liability company organized for the sole purpose of providing professional services to the public customarily performed by certified public accountants and includes foreign limited liability companies.    “Peer review” means a study, appraisal, or review by an independent certified public accountant of one or more aspects of the professional work of another certified public accountant or of a registered partnership, corporation, or limited liability company that issues attest or compilation reports.    “Person” includes individuals, partnerships, professional corporations, and limited liability companies.    “Professional corporation” means a corporation organized for the sole purpose of providing professional services to the public customarily performed by certified public accountants and includes foreign corporations.    “State” means any state, territory, or insular possession of the United States and the District of Columbia.     History. Source: L. 2019: Entire title R&RE with relocations,(HB 19-1172), ch. 136, p. 793, § 1, effective October 1; (1)(a) amended,(SB 19-155), ch. 235, p. 2334, § 12, effective October 1.    Editor's note:    This section is similar to former § 12-2-102 as it existed prior to 2019.    Before its relocation in 2019, this section was amended in SB 19-155. Those amendments were superseded by the repeal and reenactment of this title 12, effective October 1, 2019. For those amendments to the former section in effect from July 1, 2019, to October 1, 2019, see SB 19-155, chapter 235, Session Laws of Colorado 2019.
CO Code § 12-100-104 (2021)
2021 Colorado Code|Title 12 - Professions and Occupations|Article 100 - Accountants|§ 12-100-104. State Board of Accountancy - Subject to Termination

  The state board of accountancy is hereby created and consists of seven members appointed by the governor. Each member of the board shall be a citizen of the United States and a resident of this state. Five members of the board shall be holders of valid certified public accountant certificates issued under the laws of this state, a majority of whom are engaged in active practice as certified public accountants. Two members of the board shall be members of the public who do not hold a certified public accountant certificate. Members shall be appointed for terms of four years each. Any vacancy occurring during a term shall be filled by appointment by the governor for the unexpired term. Upon the expiration of a member's term of office, the member shall continue to serve until a successor is appointed. In no event shall a member of the board serve more than two consecutive terms. The governor shall remove from the board any member whose certificate has become void or has been revoked or suspended and may remove any member of the board for neglect of duty, misconduct, or incompetence.    A majority of the board shall constitute a quorum for the transaction of business.    In any proceeding in court, civil or criminal, arising out of or founded upon any provision of this article 100, a copy of the records of the board certified as correct by the board shall be admissible in evidence as being the records of the board.    The disclosure of reports or working papers subpoenaed by the board or any person or group authorized by the board to conduct an investigation into audit or review attest activities of a certified public accountant or certified public accounting firm pursuant to section 13-90-107 (1)(f)(III) or (1)(f)(IV) that is not in good faith shall subject the member of the board, person, or group to civil liability for damages to be determined by a court of competent jurisdiction.     History. Source: L. 2019: Entire title R&RE with relocations,(HB 19-1172), ch. 136, p. 794, § 1, effective October 1.    Editor's note:   This section is similar to former § 12-2-103 as it existed prior to 2019.
CO Code § 12-100-105 (2021)
2021 Colorado Code|Title 12 - Professions and Occupations|Article 100 - Accountants|§ 12-100-105. Powers and Duties of Board

  The board has the power and duty to:   Elect annually from among its members a chair and prescribe the duties of such office;    Make rules pursuant to the provisions of article 4 of title 24 and section 12-20-204;    Make appropriate rules of professional conduct in order to establish and maintain a high standard of integrity in the profession of public accounting. Any rule of professional conduct applies with equal force to all persons holding certificates under this article 100. No rule of professional conduct shall be promulgated that will work to the disadvantage of one group and in favor of another. Every person practicing as a certified public accountant in the state shall be governed and controlled by the rules. All rules of professional conduct shall be promulgated pursuant to the provisions of article 4 of title 24.    Prescribe forms for and receive applications for certificates and grant certificates, including contracting with people to receive and review the applications as the agent of the board;    Give examinations to applicants and, as necessary, contract for assistance in administering the examination;    Take disciplinary or other action as authorized in section 12-20-404 against any person who, while holding a certificate, violates this article 100; issue confidential letters of concern under the circumstances specified in section (5); issue cease-and-desist orders under the circumstances and in accordance with the procedures specified in section 12-20-405; or impose other conditions and limitations;    Keep a record of all certificates, suspensions, and revocations and of the board's own proceedings;    Administer this article 100 and exercise and perform any other powers and duties granted or directed by the general assembly;    Collect all fees prescribed by this article 100.       Publications of the board circulated in quantity outside the executive branch shall be issued in accordance with the provisions of section 24-1-136.     History. Source: L. 2019: Entire title R&RE with relocations,(HB 19-1172), ch. 136, p. 795, § 1, effective October 1.    Editor's note:   This section is similar to former § 12-2-104 as it existed prior to 2019.   ANNOTATION   State board of accountancy may not, by regulation, prohibit unlicensed accountants from performing “reviews” because the statutes prohibit unlicensed accountants from performing “audits” and the board's regulation is in conflict with such statutes and therefore beyond the board's authority. Cartwright v. State Bd. of Accountancy, 796 P.2d 51 (Colo. App. 1990) (decided under former law).
CO Code § 12-100-106 (2021)
2021 Colorado Code|Title 12 - Professions and Occupations|Article 100 - Accountants|§ 12-100-106. Fees

  A fee authorized to be established pursuant to section 12-20-105 shall be paid for each application made to the board, whether it is an application for examination or reexamination or for issuance, renewal, reactivation, or reinstatement of a certificate of certified public accountant, an application for registration with the board as a public accounting firm, or any other application requiring formal action or consideration by the board. The fee required shall not be returnable irrespective of the action taken by the board.    A fee authorized to be established pursuant to section 12-20-105 shall be paid for each examination in which the candidate is examined in the subjects prescribed by the board.    Repealed.    Nothing in this section shall be construed to authorize the board to impose any notice, fee, or other submission requirement on a certified public accountant or registered public accountant from another state or a foreign partnership, corporation, limited partnership, limited liability limited partnership, or limited liability company, that is practicing accountancy in this state pursuant to section 12-100-117 (2).     History. Source: L. 2019: Entire title R&RE with relocations,(HB 19-1172), ch. 136, p. 796, § 1, effective October 1. L. 2020: (3) repealed,(HB 20-1326), ch. 126, p. 532, § 8, effective June 25.    Editor's note:   This section is similar to former § 12-2-106 as it existed prior to 2019.   Cross references:   For the short title (“Red Tape Reduction Act”) and the legislative declaration in HB 20-1326, see sections 1 and 2 of chapter 126, Session Laws of Colorado 2020.
CO Code § 12-100-107 (2021)
2021 Colorado Code|Title 12 - Professions and Occupations|Article 100 - Accountants|§ 12-100-107. Certificate of Certified Public Accountant - Issuance - Renewal - Reinstatement - Rules

  The board shall grant a certificate of certified public accountant to any applicant who:   Repealed.    Satisfies the board of the applicant's continued competence; or      Passes a written examination pursuant to section 12-100-109; and (c) (I) Passes a written examination pursuant to section 12-100-109; and    Meets the requirements of section 12-100-108.          All certificates issued pursuant to this article 100 are subject to the renewal, expiration, reinstatement, and delinquency fee provisions specified in section 12-20-202 (1) and (2). Any person whose certificate has expired shall be subject to the penalties provided in this article 100 or section 12-20-202 (1).    Any person who practices certified public accounting after the expiration of his or her certificate shall be practicing in violation of this article 100. The board may refuse to reactivate or reinstate any expired certificate for conduct that constitutes a violation of this article 100.    Effective on the first renewal period established by the board after May 31, 2011, the board shall not renew the certificate of a holder who issues attest or compilation reports unless the certificate holder performs public accounting within a partnership, professional corporation, or limited liability company or the certificate holder has undergone a peer review conducted according to rules promulgated by the board that meet the standards for performing and reporting on a peer review of the American Institute of Certified Public Accountants or an equivalent standard.      History. Source: L. 2019: Entire title R&RE with relocations,(HB 19-1172), ch. 136, p. 797, § 1, effective October 1. L. 2020: (1)(a) repealed,(HB 20-1326), ch. 126, p. 532, § 9, effective June 25.    Editor's note:   This section is similar to former § 12-2-108 as it existed prior to 2019.   Cross references:   For the short title (“Red Tape Reduction Act”) and the legislative declaration in HB 20-1326, see sections 1 and 2 of chapter 126, Session Laws of Colorado 2020.