Colo. Rev. Stat. § 39-6-108
Current through 11/5/2024 election
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.
C.R.S. § 39-6-108