Colorado Statutes
§ 39-6-114 — Mines and tunnels in more than one subdivision of a county
Colorado § 39-6-114
This text of Colorado § 39-6-114 (Mines and tunnels in more than one subdivision of a county) 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. § 39-6-114 (2026).
Text
Whenever any mine or tunnel is situated partly in one lesser political subdivision of
a county and partly in another such subdivision of the same county, the assessor of
the county shall apportion the value thereof between such lesser political
subdivisions in the manner provided for in sections 39-6-112 and 39-6-113.
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Legislative History
Source: L. 65: R&RE, p. 1106, � 1. C.R.S. 1963: � 137-6-13.
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 § 39-6-114, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-6-114.