Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-6-108
Failure to file statement
Official textolls.infolast amended
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.
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