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.
Source: L. 79: Entire section added, p. 1418, § 1, effective April 25.
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