Colo. Rev. Stat. § 39-6-115
Current through 11/5/2024 election
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.
C.R.S. § 39-6-115