§ 39-6-113 — Mine in more than one county

Colorado § 39-6-113

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

Text

(1) (a) Whenever a mine is situated
partly in one county and partly in another county or counties or in lesser political
subdivisions, a copy of the statement provided for in section 39-6-106, together
with a copy of a list of all machinery and equipment located within the mine, if the
mine is a producing mine, shall be filed with the assessor of each such county. Any
such producing mine shall be valued for assessment in accordance with the
provisions of section 39-6-106 (2) at an amount agreed upon by the assessors of
such counties, and, in the case of any appeal of a protest of such valuation in either
or both counties, the county boards of equalization of such counties shall confer
and attempt to reach agreement on the valuation.

(b) If the mine is not a producing mine, all machinery and equipment located
within the mine shall nevertheless be valued at an amount agreed upon by the
assessors of such counties and apportioned between such counties by allocating
the total value thereof between such counties or lesser political subdivisions in the
proportion that the acreage of all the mining property of the mine, determined as
provided for in sections 39-6-103 and 39-6-106, within such county or lesser
political subdivision bears to the total acreage thereof as so determined, as if the
mine were itself a producing mine.

(2) Whenever any producing mine, worked or operated by means of an
integrated mining system and comprised of consolidated mining property, is
situated partly in one county and partly in another county or counties or in lesser
political subdivisions, the valuation thereof and of all machinery and equipment
located within or upon the mine shall be apportioned between such counties or
lesser political subdivisions in the proportion that the acreage of all the mining
property of the mine, determined as provided for in sections 39-6-103 and 39-6-106, within such county or lesser political subdivision bears to the total acreage
thereof as so determined. The assessor of each county shall list and value for
assessment the portion of such mine which is situated in such county at the amount
determined for such portion by such apportionment, and taxes levied on such
valuation for assessment by the board of county commissioners of such county
shall be collected by the treasurer of such county as provided by law.

(3) Where a mine is situated partly in one county and partly in another county
or counties or in lesser political subdivisions, the owner, operator, or manager
thereof shall, no later than April 15 of each year, prepare and file with the assessor
of each such county a statement showing the number of acres within each such
county contained in the lands comprising the mining property of the mine,
determined as provided for in sections 39-6-103 and 39-6-106, but the statement
need not be filed if no changes have occurred since such a statement was filed.

(4) (a) Nothing in subsection (3) of this section shall be construed to require
the owner, operator, or manager of a mine to file an additional statement if the
statement filed pursuant to section 39-6-106 sets forth the number of acres of the
mine in each county.

(b) Nothing in subsection (3) of this section shall be construed to relieve the
owner, operator, or manager of a mine from any reporting responsibilities imposed
under section 39-6-106, including the required contents of the statement filed with
the assessor.

Legislative History

Source: L. 65: R&RE, p. 1105, � 1. C.R.S. 1963: � 137-6-12. L. 92: (1) amended, p. 971, � 14, effective June 1. L. 93: (1)(b), (2), and (3) amended, p. 441, � 10, effective July 1. L. 94: (3) amended and (4) added, p. 1206, � 4, effective May 19.