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

Colo. Rev. Stat. § 39-6-111 (2024)

Valuation of mines other than producing mines

✓ C.R.S. 2024: the 2025 and 2026 sessions are not included
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(1) Mines excepted from the provisions of section 39-6-104 shall be valued for assessment in the same manner as other real property.

(2) All mines which are classified as nonproducing mines shall be valued for assessment in the same manner as other real property.

(3) Such valuation shall be determined under this section by the assessing officer only upon preponderant evidence shown by such officer that the cost approach, market approach, and income approach result in uniform and just and equal valuation.

Source: L. 65: R&RE, p. 1105, § 1. C.R.S. 1963: § 137-6-10. L. 70: p. 392, § 1. L. 85:

(2) amended and (3) added, p. 1213, § 9, effective May 9.

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). “Producing mines are valued in accordance with the mineral produced, § 39-6-106, and non-producing mines "shall be valued for assessment in the same manner as other real property," § 39-6-111(2). Although valuation can take production or non-production into account, the…”
Hepp v. Boulder Cnty. Assessor, 113 P.3d 1268 (Colo. Ct. App. 2005). · cites it 3× “” Section 39-6-111, C.R.S.2004. We also note that the building on Parcel 2 further precludes classification of that parcel as vacant land.”
Amax, Inc. v. Grand Cnty. Bd. of Equalization, 892 P.2d 409 (Colo. Ct. App. 1995). · cites it 2× “16B) with § 39-6-111, C.R.S. (1982 Repl.Vol. 16B). Valuation of improvements, machinery, and tunnels are covered by other sections of the article.”
Colo. Rev. Stat. § 39-6-111(2): 1 case
Bd. of Cnty. Commissioners v. Vail Assocs., Inc., 19 P.3d 1263 (Colo. 2001). “Producing mines are valued in accordance with the mineral produced, § 39-6-106, and non-producing mines "shall be valued for assessment in the same manner as other real property," § 39-6-111(2). Although valuation can take production or non-production into account, the…”
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