2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 6 - Valuation of Mines (§§ 39-6-101 — 39-6-117) › Section 39-6-113 - Mine in more than one county

(1)
(a)
Whenever a mine is situated partly in one county and partly in another county or counties or in lesser political subdivisions, a copy of the statement provided for in section
39-6-106
, together with a copy of a list of all machinery and equipment located within the mine, if the mine is a producing mine, shall be filed with the assessor of each such county. Any such producing mine shall be valued for assessment in accordance with the provisions of section
39-6-106(2)
at an amount agreed upon by the assessors of such counties, and, in the case of any appeal of a protest of such valuation in either or both counties, the county boards of equalization of such counties shall confer and attempt to reach agreement on the valuation.
(b)
If the mine is not a producing mine, all machinery and equipment located within the mine shall nevertheless be valued at an amount agreed upon by the assessors of such counties and apportioned between such counties by allocating the total value thereof between such counties or lesser political subdivisions in the proportion that the acreage of all the mining property of the mine, determined as provided for in sections
39-6-103
and
39-6-106
, within such county or lesser political subdivision bears to the total acreage thereof as so determined, as if the mine were itself a producing mine.
(2)
Whenever any producing mine, worked or operated by means of an integrated mining system and comprised of consolidated mining property, is situated partly in one county and partly in another county or counties or in lesser political subdivisions, the valuation thereof and of all machinery and equipment located within or upon the mine shall be apportioned between such counties or lesser political subdivisions in the proportion that the acreage of all the mining property of the mine, determined as provided for in sections
39-6-103
and
39-6-106
, within such county or lesser political subdivision bears to the total acreage thereof as so determined. The assessor of each county shall list and value for assessment the portion of such mine which is situated in such county at the amount determined for such portion by such apportionment, and taxes levied on such valuation for assessment by the board of county commissioners of such county shall be collected by the treasurer of such county as provided by law.
(3)
Where a mine is situated partly in one county and partly in another county or counties or in lesser political subdivisions, the owner, operator, or manager thereof shall, no later than April 15 of each year, prepare and file with the assessor of each such county a statement showing the number of acres within each such county contained in the lands comprising the mining property of the mine, determined as provided for in sections
39-6-103
and
39-6-106
, but the statement need not be filed if no changes have occurred since such a statement was filed.
(4)
(a)
Nothing in subsection (3) of this section shall be construed to require the owner, operator, or manager of a mine to file an additional statement if the statement filed pursuant to section
39-6-106
sets forth the number of acres of the mine in each county.
(b)
Nothing in subsection (3) of this section shall be construed to relieve the owner, operator, or manager of a mine from any reporting responsibilities imposed under section
39-6-106
, including the required contents of the statement filed with the assessor.
L. 65: R&RE, p. 1105, § 1. C.R.S. 1963: § 137-6-12. L. 92: (1) amended, p. 971, § 14, effective June 1. L. 93: (1)(b), (2), and (3) amended, p. 441, § 10, effective July 1. L. 94: (3) amended and (4) added, p. 1206, § 4, effective May 19.