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C.R.S. § 39-6-108

Failure to file statement

Official textColorado Revised Statutes Title 39 — Taxationolls.infolast amended
Summarize

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 information available to and obtainable by him. Source: L. 65: R&RE, p. 1104, § 1. C.R.S. 1963: § 137-6-7.

Amendment history

L. 65: R&RE, p. 1104, § 1. C.R.S. 1963: § 137-6-7.

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In this article (17 sections)
  1. 39-6-101 · Definitions
  2. 39-6-103 · Listing of mining claims and mines
  3. 39-6-104 · Classification of mines
  4. 39-6-105 · Producing mines defined
  5. 39-6-106 · Valuation for assessment of producing mines
  6. 39-6-107 · Valuation of improvements - machinery
  7. 39-6-108 · Failure to file statement
  8. 39-6-109 · Assessor to examine books - records
  9. 39-6-110 · False statements - penalty
  10. 39-6-111 · Valuation of mines other than producing mines
  11. 39-6-111.5 · Calendar for notice of valuation and appeals for mines
  12. 39-6-112 · Valuation of tunnels
  13. 39-6-113 · Mine in more than one county
  14. 39-6-114 · Mines and tunnels in more than one subdivision of a county
  15. 39-6-115 · Collection
  16. 39-6-116 · Nonproducing unpatented mining claims - definitions
  17. 39-6-117 · County boards of equalization - authority
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