Colorado Statutes
§ 39-7-105 — Assessor to examine books, records
Colorado § 39-7-105
This text of Colorado § 39-7-105 (Assessor to examine books, records) 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. § 39-7-105 (2026).
Text
The assessor has the
authority and right at any time to examine the books, accounts, and records of any
person owning or operating such oil and gas leaseholds and lands in order to verify
the statement filed by such person, and, if from such examination he finds such
statement or any material part thereof to be willfully false and misleading, he shall
proceed to value such oil and gas leaseholds or lands for assessment as though no
statement had been filed.
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Legislative History
Source: L. 64: R&RE, p. 711, � 1. C.R.S. 1963: � 137-7-5.
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 § 39-7-105, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-7-105.