Colorado Statutes
§ 39-7-103 — Surface and subsurface equipment valued separately
Colorado § 39-7-103
This text of Colorado § 39-7-103 (Surface and subsurface equipment valued separately) 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. § 39-7-103 (2026).
Text
All
surface oil and gas well equipment and submersible pumps and sucker rods located
on oil and gas leaseholds or lands shall be separately valued for assessment as
personal property, and such valuation may be at an amount determined by the
assessors of the several counties of the state, approved by the administrator, and
uniformly applied to all such equipment wherever situated in the state. All other
subsurface oil and gas well equipment, including casing and tubing, shall be valued
as part of the leasehold or land under section 39-7-102.
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Legislative History
Source: L. 64: R&RE, p. 711, � 1. C.R.S. 1963: � 137-7-3. L. 76: Entire section
amended, p. 775, � 1, effective January 1, 1977.
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 § 39-7-103, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-7-103.