§ 39-6-109 — Assessor to examine books - records

Colorado § 39-6-109

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

Text

(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.

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.