reglab/housing_qa huggingface dataset:
CO Code § 39-4-107 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 4 - Valuation of Public Utilities|§ 39-4-107. Statement of Valuation to Counties

 No later than July 1 in each year, the administrator shall advise both the assessor of each county wherein property of a public utility is located and the public utility itself of the valuation of such public utility in such county, and such amount shall be entered on the tax roll of such county by the assessor in the same manner as though determined by the assessor.   History. Source: L. 64: R&RE, p. 692, § 1. C.R.S. 1963: § 137-4-7. L. 70: P. 384, § 20. L. 89: Entire section amended, p. 1465, § 30, effective June 7. L. 93: Entire section amended, p. 1687, § 3, effective June 6. L. 96: Entire section amended, p. 719, § 3, effective May 22. History. Source: L. 64: R&RE, p. 692, § 1. C.R.S. 1963: § 137-4-7. L. 70: P. 384, § 20. L. 89: Entire section amended, p. 1465, § 30, effective June 7. L. 93: Entire section amended, p. 1687, § 3, effective June 6. L. 96: Entire section amended, p. 719, § 3, effective May 22.
CO Code § 39-6-101 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 6 - Valuation of Mines|§ 39-6-101. Definitions

 As used in this article, unless the context otherwise requires:    “Mine” means one or more mining claims or acres of other land, including all excavations therein from which ores, metals, or mineral substances of every kind are removed, except drilled wells producing sulfur and oil, gas, and other liquid or gaseous hydrocarbons, and all mining improvements within such excavations, together with all rights and privileges thereunto appertaining.    “Mining claims” means lode, placer, millsite, and tunnelsite claims, whether entered for patent, patented, or unpatented, regardless of size or shape.    “Ore” includes, without limitation, metallic and nonmetallic mineral substances of every kind, except those specifically excluded under section 39-6-104.    “Other land” means any parcel of real property which is not a mining claim.     History. Source: L. 65: R&RE, p. 1101, § 1. C.R.S. 1963: § 137-6-1. L. 85: (4) added, p. 1211, § 5, effective May 9. History. Source: L. 65: R&RE, p. 1101, § 1. C.R.S. 1963: § 137-6-1. L. 85: (4) added, p. 1211, § 5, effective May 9.
CO Code § 39-6-103 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 6 - Valuation of Mines|§ 39-6-103. Listing of Mining Claims and Mines

  The assessor shall list all mining claims and mines located within his county on the assessment date, including for each claim the name of the lode, placer, millsite, or tunnelsite, the United States mineral survey number, if any, the name of the mining district in which such claim is located, and the number of acres contained in such claim. If a claim is not patented, the numbers of the book and page at which the location of such claim is recorded in the county records shall be used in place of the United States mineral survey number. If two or more mining claims are included in one patent with one United States survey number, the assessor shall list together such mining claims with the one survey number and the total number of acres contained therein. In listing mining claims, abbreviations of words and figures may be used. If other land is part of such mine, then the numbers of the book and page at which the conveyance deed is recorded on the legal description of such other land shall be used in place of the United States mineral survey number.    Whenever, to the knowledge of the assessor, contiguous mining claims are worked or operated through or by means of the same shafts, tunnels, or other openings, they shall be listed as one unit; and whenever, to the knowledge of the assessor, contiguous placer claims are worked or operated by means of the same ditch or other works, they shall be listed as one unit, including such ditch or other works; and whenever, to the knowledge of the assessor, contiguous other land is used in the same manner as the claims referred to in this subsection (2), it shall also be listed as one unit.    The mining property of a mine shall include mining claims and all other lands and interests therein, whether owned by federal, state, or lesser governmental subdivisions or otherwise and whether owned in fee or held by discovery and location or under easement, lease, license, or other arrangement with the owner thereof, unless otherwise provided for in this article.     History. Source: L. 65: R&RE, p. 1102, § 1. C.R.S. 1963: § 137-6-2. L. 85: (1) and (2) amended, p. 1211, § 6, effective May 9. History. Source: L. 65: R&RE, p. 1102, § 1. C.R.S. 1963: § 137-6-2. L. 85: (1) and (2) amended, p. 1211, § 6, effective May 9.
CO Code § 39-6-104 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 6 - Valuation of Mines|§ 39-6-104. Classification of Mines

 All mines, except mines worked or operated primarily for coal, asphaltum, rock, limestone, dolomite, or other stone products, sand, gravel, clay, or earths, shall, for the purpose of valuation for assessment, be divided into two classes: Producing and nonproducing.   History. Source: L. 65: R&RE, p. 1102, § 1. C.R.S. 1963: § 137-6-3. History. Source: L. 65: R&RE, p. 1102, § 1. C.R.S. 1963: § 137-6-3.    ANNOTATION   Annotator's note. The following annotations include cases decided under this section as it existed prior to its 1964 repeal and reenactment.   Classification of property for taxation permissible. So long as classification is based upon the nature of property justifying it, there is nothing to forbid legislative classification for the purposes of taxation or to prevent the fixing of valuation of different classes by different methods, provided that, by the method prescribed for a particular class of property, the burden of taxation is uniformly imposed upon that class, is just and equitable, and does not exempt it from bearing its fair proportion of the burden of taxation, as compared with other classes of property. In re House Bill No. 270, 9 Colo. 635 , 21 P. 476 (1886); Foster v. Hart Consol. Mining Co., 52 Colo. 459 , 122 P. 48 (1912).
CO Code § 39-6-105 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 6 - Valuation of Mines|§ 39-6-105. Producing Mines Defined

 All mines whose gross proceeds during the preceding calendar year have exceeded the amount of five thousand dollars shall be classified as producing mines, and all others shall be classified as nonproducing mines. Mines shall be classified in the manner provided for in this article regardless of the processing method, the ultimate use, or the consumption of the ores or minerals for which they are primarily worked or operated.   History. Source: L. 65: R&RE, p. 1102, § 1. C.R.S. 1963: § 137-6-4. History. Source: L. 65: R&RE, p. 1102, § 1. C.R.S. 1963: § 137-6-4.
CO Code § 39-6-107 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 6 - Valuation of Mines|§ 39-6-107. Valuation of Improvements - Machinery

 All machinery and equipment and personal property shall be listed on a personal property schedule which shall be submitted as set forth in section 39-5-107 and valued for assessment by the assessor. Improvements, except mining improvements within a mine excavation, shall be listed separately and valued for assessment by the assessor.   History. Source: L. 65: R&RE, p. 1104, § 1. C.R.S. 1963: § 137-6-6. L. 94: Entire section amended, p. 1206, § 2, effective May 19. History. Source: L. 65: R&RE, p. 1104, § 1. C.R.S. 1963: § 137-6-6. L. 94: Entire section amended, p. 1206, § 2, effective May 19.    ANNOTATION   Machinery, equipment, personal property, and above-the-ground improvements are to be valued pursuant to this section and not deducted as a cost in calculating gross proceeds or net proceeds pursuant to § 39-6-106 . Amax v. Grand County Bd. of Equaliz., 892 P.2d 409 (Colo. App. 1994), rev'd on other grounds sub nom. Huddleston v. Grand County Bd. of Equaliz., 913 P.2d 15 (Colo. 1996).
CO Code § 39-6-108 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 6 - Valuation of Mines|§ 39-6-108. Failure to File Statement

 If any person owning, operating, or managing any producing mine fails or refuses to prepare and file the statement required in section 39-6-106 or 39-6-113 , or both, then the assessor shall list such property and shall value the same for assessment on the basis of the best information available to and obtainable by him.   History. Source: L. 65: R&RE, p. 1104, § 1. C.R.S. 1963: § 137-6-7. History. Source: L. 65: R&RE, p. 1104, § 1. C.R.S. 1963: § 137-6-7.
CO Code § 39-6-109 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 6 - Valuation of Mines|§ 39-6-109. Assessor to Examine Books - Records

  The assessor has the authority and right at any time to examine the books, accounts, and records of any person owning, managing, or operating a producing mine in order to verify the statement filed by such person, and, if from such examination the assessor finds such statement or any material part thereof to be willfully false or misleading, the assessor shall proceed to value such producing mine for assessment as though no statement had been filed.    Upon the request of the assessor, the owner or operator of a producing mine shall provide to the assessor all documentation supporting the amounts reported on the statement filed by such owner or operator.    The division of property taxation shall set forth guidelines for the implementation of this section.     History. Source: L. 65: R&RE, p. 1104, § 1. C.R.S. 1963: § 137-6-8. L. 94: Entire section amended, p. 1206, § 3, effective May 19. History. Source: L. 65: R&RE, p. 1104, § 1. C.R.S. 1963: § 137-6-8. L. 94: Entire section amended, p. 1206, § 3, effective May 19.
CO Code § 39-6-110 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 6 - Valuation of Mines|§ 39-6-110. False Statements - Penalty

 If any person required to file such statements willfully and knowingly subscribes to any false statement contained therein, he is guilty of perjury in the second degree and upon conviction shall be punished according to law.   History. Source: L. 65: R&RE, p. 1104, § 1. C.R.S. 1963: § 137-6-9. L. 72: P. 570, § 54. History. Source: L. 65: R&RE, p. 1104, § 1. C.R.S. 1963: § 137-6-9. L. 72: P. 570, § 54.    Cross references:   For perjury in the second degree and the penalty therefor, see §§ 18-8-503 and 18-1.3-501 .
CO Code § 39-6-111 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 6 - Valuation of Mines|§ 39-6-111. Valuation of Mines Other Than Producing Mines

  Mines excepted from the provisions of section 39-6-104 shall be valued for assessment in the same manner as other real property.    All mines which are classified as nonproducing mines shall be valued for assessment in the same manner as other real property.    Such valuation shall be determined under this section by the assessing officer only upon preponderant evidence shown by such officer that the cost approach, market approach, and income approach result in uniform and just and equal valuation.     History. Source: L. 65: R&RE, p. 1105, § 1. C.R.S. 1963: § 137-6-10. L. 70: P. 392, § 1. L. 85: (2) amended and (3) added, p. 1213, § 9, effective May 9. History. Source: L. 65: R&RE, p. 1105, § 1. C.R.S. 1963: § 137-6-10. L. 70: P. 392, § 1. L. 85: (2) amended and (3) added, p. 1213, § 9, effective May 9.    ANNOTATION   Assessor was required to give appropriate consideration to the cost, market, and income approaches to appraisal when valuing a nonproducing mine undergoing reclamation that could not be classified as agricultural land. Hepp v. Boulder County Assessor, 113 P.3d 1268 (Colo. App. 2005).
CO Code § 39-6-111.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 6 - Valuation of Mines|§ 39-6-111.5. Calendar for Notice of Valuation and Appeals for Mines

 Notwithstanding any other provision, all producing and nonproducing mines valued pursuant to this article shall follow the schedule for personal property set forth in this title regarding notices of valuation and appeals of valuation.   History. Source: L. 2000: Entire section added, p. 1501, § 5, effective August 2.
CO Code § 39-6-112 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 6 - Valuation of Mines|§ 39-6-112. Valuation of Tunnels

  A tunnel excavated for the mere purpose of exploration and discovery of mines on the public domain shall be deemed to be real property and shall be listed and valued for assessment by the name thereof unless it becomes a part of a producing mine, in which case it shall be considered a parcel thereof. A tunnel excavated for the drainage of, or the exploration of, or for giving access to the mines of those excavating such tunnel shall be deemed an appurtenance to such mines. A tunnel excavated for the drainage of, or the operation of, or for giving access to mines of persons other than those excavating such tunnel shall be deemed real property and shall be listed and valued for assessment by the name thereof.    Whenever any such tunnel not appurtenant to or a parcel of a mine is situated partly in one county and partly in another county or counties or in lesser political subdivisions, the valuation thereof shall be apportioned between such counties by allocating the total value thereof between such counties or lesser political subdivisions in the proportion that the length of the center line thereof within each such county or lesser political subdivision bears to the total length thereof.     History. Source: L. 65: R&RE, p. 1105, § 1. C.R.S. 1963: § 137-6-11. History. Source: L. 65: R&RE, p. 1105, § 1. C.R.S. 1963: § 137-6-11.
CO Code § 39-6-114 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 6 - Valuation of Mines|§ 39-6-114. Mines and Tunnels in More Than One Subdivision of a County

 Whenever any mine or tunnel is situated partly in one lesser political subdivision of a county and partly in another such subdivision of the same county, the assessor of the county shall apportion the value thereof between such lesser political subdivisions in the manner provided for in sections 39-6-112 and 39-6-113 .   History. Source: L. 65: R&RE, p. 1106, § 1. C.R.S. 1963: § 137-6-13. History. Source: L. 65: R&RE, p. 1106, § 1. C.R.S. 1963: § 137-6-13.
CO Code § 39-6-115 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 6 - Valuation of Mines|§ 39-6-115. Collection

 Beginning January 1, 1980, when taxes on mines and mining claims are due, such taxes shall be a debt due from the owner or user and shall be recoverable by the treasurer by direct action in debt. The treasurer may also collect such debt as if the property were personal property.   History. Source: L. 79: Entire section added, p. 1418, § 1, effective April 25.
CO Code § 39-6-116 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 6 - Valuation of Mines|§ 39-6-116. Nonproducing Unpatented Mining Claims - Definitions

 “Unpatented mining claims”, as used in section 3 (1)(b) of article X of the state constitution, includes mining claims located under the federal mining laws, 30 U.S.C. sec. 22 et seq., for which a patent has not been issued; and such term also includes leasehold interests in real property obtained under the federal “Mineral Lands Leasing Act of 1920”, 30 U.S.C. sec. 181 et seq.   History. Source: L. 89: Entire section added, p. 1495, § 1, effective May 1.
CO Code § 39-6-117 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 6 - Valuation of Mines|§ 39-6-117. County Boards of Equalization - Authority

 Nothing in this article shall be construed to affect the authority of county boards of equalization to raise, lower, or adjust any valuation for assessment appearing in the assessment roll as provided in section 39-8-102 (1) .   History. Source: L. 94: Entire section added, p. 1207, § 5, effective May 19.
CO Code § 39-7-102.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 7 - Valuation of Oil and Gas Leaseholds and Lands|§ 39-7-102.5. Calendar for Notice of Valuation and Appeals

 Notwithstanding any other provisions to the contrary, lands and leaseholds valued pursuant to this article shall follow the schedule for personal property set forth in this title regarding notices of valuation and appeals of valuation.   History. Source: L. 88: Entire section added, p. 1301, § 7, effective April 29.
CO Code § 39-7-102.7 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 7 - Valuation of Oil and Gas Leaseholds and Lands|§ 39-7-102.7. Notice of Valuation - Public Record

 The assessor shall retain a copy of all notices of valuation for lands and leaseholds valued pursuant to this article, and such copies shall be public records that are available for inspection in accordance with part 2 of article 72 of title 24, C.R.S.   History. Source: L. 2007: Entire section added, p. 498, § 2, effective April 16.
CO Code § 39-7-103 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 7 - Valuation of Oil and Gas Leaseholds and Lands|§ 39-7-103. Surface and Subsurface Equipment Valued Separately

 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 .   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. 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.
CO Code § 39-7-104 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 7 - Valuation of Oil and Gas Leaseholds and Lands|§ 39-7-104. Failure to File Statement

 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.   History. Source: L. 64: R&RE, p. 711, § 1. C.R.S. 1963: § 137-7-4. History. Source: L. 64: R&RE, p. 711, § 1. C.R.S. 1963: § 137-7-4.    ANNOTATION   This section authorizes retroactive assessments for ad valorem taxes when the taxpayer has caused the incorrect valuation of a gas leasehold. Yuma County Bd. of Equalization v. Cabot Petroleum, 856 P.2d 844 (Colo. 1993).
CO Code § 39-7-105 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 7 - Valuation of Oil and Gas Leaseholds and Lands|§ 39-7-105. Assessor to Examine Books, Records

 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.   History. Source: L. 64: R&RE, p. 711, § 1. C.R.S. 1963: § 137-7-5. History. Source: L. 64: R&RE, p. 711, § 1. C.R.S. 1963: § 137-7-5.    ANNOTATION   This section authorizes retroactive assessments for ad valorem taxes when the taxpayer has caused the incorrect valuation of a gas leasehold. Yuma County Bd. of Equalization v. Cabot Petroleum, 856 P.2d 844 (Colo. 1993).
CO Code § 39-7-106 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 7 - Valuation of Oil and Gas Leaseholds and Lands|§ 39-7-106. False Statement - Penalty

 If any person required to file such statement willfully and knowingly subscribes to any false statement contained therein, he is guilty of perjury in the second degree and upon conviction shall be punished according to law.   History. Source: L. 64: R&RE, p. 711, § 1. C.R.S. 1963: § 137-7-6. L. 72: P. 570, § 56. History. Source: L. 64: R&RE, p. 711, § 1. C.R.S. 1963: § 137-7-6. L. 72: P. 570, § 56.    Cross references:   For perjury in the second degree and the penalty therefor, see §§ 18-8-503 and 18-1.3-501 .
CO Code § 39-7-107 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 7 - Valuation of Oil and Gas Leaseholds and Lands|§ 39-7-107. Oil and Gas Lands in More Than One County

  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.    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.    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.     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. 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.
CO Code § 39-7-108 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 7 - Valuation of Oil and Gas Leaseholds and Lands|§ 39-7-108. Collection

 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.   History. Source: L. 79: Entire section added, p. 1418, § 2, effective April 25.
CO Code § 39-7-109 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 7 - Valuation of Oil and Gas Leaseholds and Lands|§ 39-7-109. Valuation of Severed Nonproducing Oil or Gas Mineral Interests

  The actual value of severed nonproducing oil or gas or oil and gas mineral interests shall be determined by the income approach capitalizing the annual net rental income for such nonproducing mineral interests at an appropriate market rate. If such severed mineral interests are unleased, the assessor shall use the average per acre annual rental of all such mineral interests under lease in the county or in the area to determine the actual value thereof.    For the purposes of this section, “annual rental” means annual rental payments, or other compensatory payments payable for the right to hold a mineral interest, which payments are fixed and certain in amount and payable periodically over a fixed period calculated on a twelve-month basis. “Annual rental” shall be the representative annual rental for such mineral interests leased within the county or the area, and “annual rental” does not include royalty payments, advanced royalty payments, bonus payments, or minimum royalty payments covering periods when the mineral interests are not in production, even though said payments may be fixed and certain in amount and payable periodically. For the purposes of this subsection (2), “royalty payments”, “advanced royalty payments”, and “minimum royalty payments” are payments attributable to a portion of the current or future mineral production of a mineral interest, paid for the privilege of producing minerals, and “bonus payments” means compensation paid as consideration for the granting of a mineral lease or other compensatory payments which are payable regardless of the extent of use of the mineral interest and which are fixed and certain in amount and may be payable in one or more periodical increments over a fixed period.     History. Source: L. 85: Entire section added, p. 1213, § 10, effective May 9.