Colorado Statutes

§ 39-6-111 — Valuation of mines other than producing mines

Colorado § 39-6-111
JurisdictionColorado
Title 39Taxation
Art.Valuation of Mines

This text of Colorado § 39-6-111 (Valuation of mines other than producing mines) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Colo. Rev. Stat. § 39-6-111 (2026).

Text

(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.

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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.

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Bluebook (online)
Colorado § 39-6-111, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-6-111.