Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-7-108
Collection
Beginning January 1, 1980, when taxes on oil and gas leaseholds and lands are due, such taxes shall be a debt due from the owner or the unit operator as the case may be and shall be recoverable by the treasurer by direct action in debt; except that such taxes treated as debt due from a fractional interest owner shall not exceed the amount of taxes for which the fractional owner is liable, as provided in section 39-10-106. The treasurer may also collect such debt as if the property were personal property. Source: L. 79: Entire section added, p. 1418, § 2, effective April 25.
Amendment history
L. 79: Entire section added, p. 1418, § 2, effective April 25.
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