Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-6-116 — Nonproducing unpatented mining claims - definitions
Unpatented mining claims, as used in section 3 (1)(b) of article X of the state constitution, includes mining claims located under the federal mining laws, 30 U.S.C. sec. 22 et seq., for which a patent has not been issued; and such term also includes leasehold interests in real property obtained under the federal Mineral Lands Leasing Act of 1920, 30 U.S.C. sec. 181 et seq. Source: L. 89: Entire section added, p. 1495, § 1, effective May 1.
Source: official text