Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-7-104
Failure to file statement
Official textolls.infolast amended
If any person owning or operating any oil and gas leaseholds or lands producing or capable of producing oil or gas on the assessment date fails or refuses to prepare and file the statement required by the provisions of section 39-7-101, then the assessor shall list such property and value the same for assessment on the basis of the best information available to and obtainable by him. Source: L. 64: R&RE, p. 711, § 1. C.R.S. 1963: § 137-7-4.
Amendment history
L. 64: R&RE, p. 711, § 1. C.R.S. 1963: § 137-7-4.
Source: view the official text
In this article (12 sections)
- 39-7-101 · Statement of owner or operator
- 39-7-102 · Valuation for assessment
- 39-7-102.5 · Calendar for notice of valuation and appeals
- 39-7-102.7 · Notice of valuation - public record
- 39-7-103 · Surface and subsurface equipment valued separately
- 39-7-104 · Failure to file statement
- 39-7-105 · Assessor to examine books, records
- 39-7-106 · False statement - penalty
- 39-7-107 · Oil and gas lands in more than one county
- 39-7-108 · Collection
- 39-7-109 · Valuation of severed nonproducing oil or gas mineral…
- 39-7-110 · Oil and gas operator - definition