Colo. Rev. Stat. » Title 39
Colorado Revised Statutes

Colo. Rev. Stat. § 39-6-104 (2026)

Classification of mines

✓ current as of July 2026
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All mines, except mines worked or operated primarily for coal, asphaltum, rock, limestone, dolomite, or other stone products, sand, gravel, clay, or earths, shall, for the purpose of valuation for assessment, be divided into two classes: Producing and nonproducing.

Source: L. 65: R&RE, p. 1102, § 1. C.R.S. 1963: § 137-6-3.

Notes of Decisions
Cited in 3 cases, 1995–2005 · leading case: Bd. of Cnty. Commissioners v. Vail Assocs., Inc., 19 P.3d 1263 (Colo. 2001).
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Bd. of Cnty. Commissioners v. Vail Assocs., Inc., 19 P.3d 1263 (Colo. 2001). · cites it 2× “Section 39-6-104, 11 C.R.S. (2000), classifies mineral interests, for valuation and assessment purposes, as producing and non-producing: "All mines .”
Hepp v. Boulder Cnty. Assessor, 113 P.3d 1268 (Colo. Ct. App. 2005). · cites it 2× “” The classification of “mines” for such tax purposes is set forth in § 39-6-104, C.R.S.2004, and mines operated for gravel fall under the “excepted” category.”
Amax, Inc. v. Grand Cnty. Bd. of Equalization, 892 P.2d 409 (Colo. Ct. App. 1995). · cites it 3× “Section 39-6-104, C.R.S. (1982 Repl.Vol. 16B).”
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