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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…
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…