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.
Source: L. 65: R&RE, p. 1106, § 1. C.R.S. 1963: § 137-6-13.
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