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Colo. Rev. Stat. § 39-6-114

Mines and tunnels in more than one subdivision of a county

Colorado · Colorado Revised Statutes Title 39 — Taxation · Status: effective

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Colo. Rev. Stat. § 39-6-114, Mines and tunnels in more than one subdivision of a county, Colorado, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2318480
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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.