Title 39, Taxation
0 chapters · 682 sections in this title.
Colo. Rev. Stat. § 39-6-101 Definitions
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As used in this article, unless the context otherwise requires: (1) Mine means one or more mining claims or acres of other land, including all excavations therein from which ores, metals, or mineral substances of every kind are removed, except drilled wells producing sulfur and o…
Colo. Rev. Stat. § 39-6-102 Abstract and map of mining claims. (Repealed)
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Source: L. 65: R&RE, p. 1101, � 1. C.R.S. 1963: � 137-6-1. L. 93: Entire section repealed, p. 440, � 7, effective July 1.
Colo. Rev. Stat. § 39-6-103 Listing of mining claims and mines
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(1) The assessor shall list all mining claims and mines located within his county on the assessment date, including for each claim the name of the lode, placer, millsite, or tunnelsite, the United States mineral survey number, if any, the name of the mining district in which such…
Colo. Rev. Stat. § 39-6-104 Classification of mines
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All mines, except mines worked or operated primarily for coal, asphaltum, rock, limestone, dolomite, or other stone products, sand, gravel, clay, or earths, shall, for the purpose of valuation for assessment, be divided into two classes: Producing and nonproducing. Source: L. 65:…
Colo. Rev. Stat. § 39-6-105 Producing mines defined
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All mines whose gross proceeds during the preceding calendar year have exceeded the amount of five thousand dollars shall be classified as producing mines, and all others shall be classified as nonproducing mines. Mines shall be classified in the manner provided for in this artic…
Colo. Rev. Stat. § 39-6-106 Valuation for assessment of producing mines
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(1) Every person owning or operating any mine classified as a producing mine shall, no later than April 15 of each year, prepare, sign under the penalty of perjury in the second degree, and file with the assessor of the county wherein such mine is located a statement showing: (a)…
Colo. Rev. Stat. § 39-6-107 Valuation of improvements - machinery
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All machinery and equipment and personal property shall be listed on a personal property schedule which shall be submitted as set forth in section 39-5-107 and valued for assessment by the assessor. Improvements, except mining improvements within a mine excavation, shall be liste…
Colo. Rev. Stat. § 39-6-108 Failure to file statement
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If any person owning, operating, or managing any producing mine fails or refuses to prepare and file the statement required in section 39-6-106 or 39-6-113, or both, then the assessor shall list such property and shall value the same for assessment on the basis of the best inform…
Colo. Rev. Stat. § 39-6-109 Assessor to examine books - records
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(1) The assessor has the authority and right at any time to examine the books, accounts, and records of any person owning, managing, or operating a producing mine in order to verify the statement filed by such person, and, if from such examination the assessor finds such statemen…
Colo. Rev. Stat. § 39-6-110 False statements - penalty
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If any person required to file such statements willfully and knowingly subscribes to any false statement contained therein, he is guilty of perjury in the second degree and upon conviction shall be punished according to law. Source: L. 65: R&RE, p. 1104, � 1. C.R.S. 1963: � 137-6…
Colo. Rev. Stat. § 39-6-111 Valuation of mines other than producing mines
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(1) Mines excepted from the provisions of section 39-6-104 shall be valued for assessment in the same manner as other real property. (2) All mines which are classified as nonproducing mines shall be valued for assessment in the same manner as other real property. (3) Such valuati…
Colo. Rev. Stat. § 39-6-111.5 Calendar for notice of valuation and appeals for mines
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Notwithstanding any other provision, all producing and nonproducing mines valued pursuant to this article shall follow the schedule for personal property set forth in this title regarding notices of valuation and appeals of valuation. Source: L. 2000: Entire section added, p. 150…
Colo. Rev. Stat. § 39-6-112 Valuation of tunnels
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(1) A tunnel excavated for the mere purpose of exploration and discovery of mines on the public domain shall be deemed to be real property and shall be listed and valued for assessment by the name thereof unless it becomes a part of a producing mine, in which case it shall be con…
Colo. Rev. Stat. § 39-6-113 Mine in more than one county
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(1) (a) Whenever a mine is situated partly in one county and partly in another county or counties or in lesser political subdivisions, a copy of the statement provided for in section 39-6-106, together with a copy of a list of all machinery and equipment located within the mine, …
Colo. Rev. Stat. § 39-6-114 Mines and tunnels in more than one subdivision of a county
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Whenever any mine or tunnel is situated partly in one lesser political subdivision of a county and partly in another such subdivision of the same county, the assessor of the county shall apportion the value thereof between such lesser political subdivisions in the manner provided…
Colo. Rev. Stat. § 39-6-115 Collection
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Beginning January 1, 1980, when taxes on mines and mining claims are due, such taxes shall be a debt due from the owner or user and shall be recoverable by the treasurer by direct action in debt. The treasurer may also collect such debt as if the property were personal property. …
Colo. Rev. Stat. § 39-6-116 Nonproducing unpatented mining claims - definitions
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Unpatented mining claims, as used in section 3 (1)(b) of article X of the state constitution, includes mining claims located under the federal mining laws, 30 U.S.C. sec. 22 et seq., for which a patent has not been issued; and such term also includes leasehold interests in real p…
Colo. Rev. Stat. § 39-6-117 County boards of equalization - authority
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Nothing in this article shall be construed to affect the authority of county boards of equalization to raise, lower, or adjust any valuation for assessment appearing in the assessment roll as provided in section 39-8-102 (1). Source: L. 94: Entire section added, p. 1207, � 5, eff…