Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-6-107
Valuation of improvements - machinery
Official textolls.infolast amended
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 listed separately and valued for assessment by the assessor. Source: L. 65: R&RE, p. 1104, § 1. C.R.S. 1963: § 137-6-6. L. 94: Entire section amended, p. 1206, § 2, effective May 19.
Amendment history
L. 65: R&RE, p. 1104, § 1. C.R.S. 1963: § 137-6-6. L. 94: Entire section amended, p. 1206, § 2, effective May 19.
Source: view the official text
In this article (17 sections)
- 39-6-101 · Definitions
- 39-6-103 · Listing of mining claims and mines
- 39-6-104 · Classification of mines
- 39-6-105 · Producing mines defined
- 39-6-106 · Valuation for assessment of producing mines
- 39-6-107 · Valuation of improvements - machinery
- 39-6-108 · Failure to file statement
- 39-6-109 · Assessor to examine books - records
- 39-6-110 · False statements - penalty
- 39-6-111 · Valuation of mines other than producing mines
- 39-6-111.5 · Calendar for notice of valuation and appeals for mines
- 39-6-112 · Valuation of tunnels
- 39-6-113 · Mine in more than one county
- 39-6-114 · Mines and tunnels in more than one subdivision of a county
- 39-6-115 · Collection
- 39-6-116 · Nonproducing unpatented mining claims - definitions
- 39-6-117 · County boards of equalization - authority