§ 39-6-103 — Listing of mining claims and mines

Colorado § 39-6-103

• Jurisdiction: Colorado
• Title 39: Taxation
• Art.: Valuation of Mines

Text

(1) The assessor shall list all
mining claims and mines located within his county on the assessment date,
including for each claim the name of the lode, placer, millsite, or tunnelsite, the
United States mineral survey number, if any, the name of the mining district in
which such claim is located, and the number of acres contained in such claim. If a
claim is not patented, the numbers of the book and page at which the location of
such claim is recorded in the county records shall be used in place of the United
States mineral survey number. If two or more mining claims are included in one
patent with one United States survey number, the assessor shall list together such
mining claims with the one survey number and the total number of acres contained
therein. In listing mining claims, abbreviations of words and figures may be used. If
other land is part of such mine, then the numbers of the book and page at which the
conveyance deed is recorded on the legal description of such other land shall be
used in place of the United States mineral survey number.

(2) Whenever, to the knowledge of the assessor, contiguous mining claims
are worked or operated through or by means of the same shafts, tunnels, or other
openings, they shall be listed as one unit; and whenever, to the knowledge of the
assessor, contiguous placer claims are worked or operated by means of the same
ditch or other works, they shall be listed as one unit, including such ditch or other
works; and whenever, to the knowledge of the assessor, contiguous other land is
used in the same manner as the claims referred to in this subsection (2), it shall also
be listed as one unit.

(3) The mining property of a mine shall include mining claims and all other
lands and interests therein, whether owned by federal, state, or lesser
governmental subdivisions or otherwise and whether owned in fee or held by
discovery and location or under easement, lease, license, or other arrangement with
the owner thereof, unless otherwise provided for in this article.

Legislative History

Source: L. 65: R&RE, p. 1102, � 1. C.R.S. 1963: � 137-6-2. L. 85: (1) and (2) amended, p. 1211, � 6, effective May 9.