Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-6-111
Valuation of mines other than producing mines
# (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 valuation shall be determined under this section by the assessing officer only upon preponderant evidence shown by such officer that the cost approach, market approach, and income approach result in uniform and just and equal valuation. Source: L. 65: R&RE, p. 1105, § 1. C.R.S. 1963: § 137-6-10. L. 70: p. 392, § 1. L. 85: (2) amended and (3) added, p. 1213, § 9, effective May 9.
Amendment history
L. 65: R&RE, p. 1105, § 1. C.R.S. 1963: § 137-6-10. L. 70: p. 392, § 1. L. 85: (2) amended and (3) added, p. 1213, § 9, effective May 9.
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