Colorado Statutes
§ 39-6-109 — Assessor to examine books - records
(1)The assessor has the
authority and right at any time to examine the books, accounts, and records of any
person owning, managing, or operating a producing mine in order to verify the
statement filed by such person, and, if from such examination the assessor finds
such statement or any material part thereof to be willfully false or misleading, the
assessor shall proceed to value such producing mine for assessment as though no
statement had been filed.
(2)Upon the request of the assessor, the owner or operator of a producing
mine shall provide to the assessor all documentation supporting the amounts
reported on the statement filed by such owner or operator.
(3)The division of property taxation shall set forth guidelines for the
implementation of this section.
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Legislative History
Source: L. 65: R&RE, p. 1104, � 1. C.R.S. 1963: � 137-6-8. L. 94: Entire section
amended, p. 1206, � 3, effective May 19.
Nearby Sections
15
§ 39-1-101
Legislative declaration§ 39-1-101.5
Legislative declaration - taxpayer rights§ 39-1-102
Definitions§ 39-1-103.5
Restrictions on information§ 39-1-104
Valuation for assessment - definitions§ 39-1-104.5
Severed mineral interest - placement on tax roll§ 39-1-105
Assessment date§ 39-1-107
Tax liens§ 39-1-108
Payment of taxes - grantor and grantee§ 39-1-109
Taxes paid by mortgagee - effect§ 39-1-112
Taxes available - when§ 39-1-113
Abatement and refund of taxes