Colorado Statutes
§ 39-6-111 — Valuation of mines other than producing mines
(1)Mines
excepted from the provisions of section 39-6-104 shall be valued for assessment in
the same manner as other real property.
(2)All mines which are classified as nonproducing mines shall be valued for
assessment in the same manner as other real property.
(3)Such valuation shall be determined under this section by the assessing
officer only upon preponderant evidence shown by such officer that the cost
approach, market approach, and income approach result in uniform and just and
equal valuation.
Free access — add to your briefcase to read the full text and ask questions with AI
Colorado § 39-6-111 (Valuation of mines other than producing mines) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Source: L. 65: R&RE, p. 1105, � 1. C.R.S. 1963: � 137-6-10. L. 70: p. 392, � 1. L.
85: (2) amended and (3) added, p. 1213, � 9, effective May 9.
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