Colorado Statutes
§ 39-7-107 — Oil and gas lands in more than one county
Colorado § 39-7-107
This text of Colorado § 39-7-107 (Oil and gas lands in more than one 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. § 39-7-107 (2026).
Text
(1)Whenever any oil
and gas leaseholds or lands appear to be situated in more than one county, the
production value is assigned to the county in which the wellhead is located.
(2)Whenever the wellheads of a group of contiguous oil and gas leaseholds
or lands operated as a unit are situated in more than one county, the person making
the statement required by section 39-7-101 shall assign to each wellhead that
portion of the production value from the unit as is assigned by the unit agreement.
(3)Whenever unit production occurs from wellheads in more than one
county, a copy of the statement required by the provisions of section 39-7-101 shall
be filed with the assessor of each affected county.
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Legislative History
Source: L. 64: R&RE, p. 711, � 1. C.R.S. 1963: � 137-7-7. L. 2014: Entire section
amended, (HB 14-1371), ch. 400, p. 2013, � 3, effective August 6.
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 § 39-7-107, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-7-107.