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.
Source: L. 65: R&RE, p. 1102, § 1. C.R.S. 1963: § 137-6-4.
Structure Colorado Code
Article 6 - Valuation of Mines
§ 39-6-103. Listing of Mining Claims and Mines
§ 39-6-104. Classification of Mines
§ 39-6-105. Producing Mines Defined
§ 39-6-106. Valuation for Assessment of Producing Mines
§ 39-6-107. Valuation of Improvements - Machinery
§ 39-6-108. Failure to File Statement
§ 39-6-109. Assessor to Examine Books - Records
§ 39-6-110. False Statements - Penalty
§ 39-6-111. Valuation of Mines Other Than Producing Mines
§ 39-6-111.5. Calendar for Notice of Valuation and Appeals for Mines
§ 39-6-112. Valuation of Tunnels
§ 39-6-113. Mine in More Than One County
§ 39-6-114. Mines and Tunnels in More Than One Subdivision of a County
§ 39-6-116. Nonproducing Unpatented Mining Claims - Definitions