Colorado § 39-7-108 Collection

Colorado Statutes

§ 39-7-108 — Collection

Colorado § 39-7-108

Title 39Taxation

Art.Valuation of Oil and Gas

This text of Colorado § 39-7-108 (Collection) 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. § 39-7-108 (2026).

Text

Beginning January 1, 1980, when taxes on oil and gas
leaseholds and lands are due, such taxes shall be a debt due from the owner or the
unit operator as the case may be and shall be recoverable by the treasurer by direct
action in debt; except that such taxes treated as debt due from a fractional interest
owner shall not exceed the amount of taxes for which the fractional owner is liable,
as provided in section 39-10-106. The treasurer may also collect such debt as if the
property were personal property.

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Beginning January 1, 1980, when taxes on oil and gas
leaseholds and lands are due, such taxes shall be a debt due from the owner or the
unit operator as the case may be and shall be recoverable by the treasurer by direct
action in debt; except that such taxes treated as debt due from a fractional interest
owner shall not exceed the amount of taxes for which the fractional owner is liable,
as provided in section 39-10-106. The treasurer may also collect such debt as if the
property were personal property.