Colorado Statutes
§ 39-6-112 — Valuation of tunnels
Colorado § 39-6-112
This text of Colorado § 39-6-112 (Valuation of tunnels) 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. § 39-6-112 (2026).
Text
(1)A tunnel excavated for the mere purpose
of exploration and discovery of mines on the public domain shall be deemed to be
real property and shall be listed and valued for assessment by the name thereof
unless it becomes a part of a producing mine, in which case it shall be considered a
parcel thereof. A tunnel excavated for the drainage of, or the exploration of, or for
giving access to the mines of those excavating such tunnel shall be deemed an
appurtenance to such mines. A tunnel excavated for the drainage of, or the
operation of, or for giving access to mines of persons other than those excavating
such tunnel shall be deemed real property and shall be listed and valued for
assessment by the name thereof.
(2)Whenever any such tunnel not appurtenant to or a parcel of a mine
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Legislative History
Source: L. 65: R&RE, p. 1105, � 1. C.R.S. 1963: � 137-6-11.
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 taxesCite This Page — Counsel Stack
Bluebook (online)
Colorado § 39-6-112, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-6-112.