Colorado Statutes
§ 39-7-104 — Failure to file statement
Colorado § 39-7-104
This text of Colorado § 39-7-104 (Failure to file statement) 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. § 39-7-104 (2026).
Text
If any person owning or operating any
oil and gas leaseholds or lands producing or capable of producing oil or gas on the
assessment date fails or refuses to prepare and file the statement required by the
provisions of section 39-7-101, then the assessor shall list such property and value
the same for assessment on the basis of the best information available to and
obtainable by him.
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Legislative History
Source: L. 64: R&RE, p. 711, � 1. C.R.S. 1963: � 137-7-4.
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 § 39-7-104, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-7-104.