Colorado Revised Statutes

Colo. Rev. Stat. § 39-7-110 (2026)

Oil and gas operator - definition

✓ current as of July 2026
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(1) As used in this article 7, "well or unit operator" means the operator of each wellsite or, if there is no operator, the owner who filed the statement with the assessor pursuant to section 39-7-101.

(2) Notwithstanding any other provision of law, the partial interests of oil and gas fractional interest owners are not subject to separate valuation by the assessor and shall be represented by the well or unit operator of each wellsite. The well or unit operator is the sole point of contact for all notification, review, audit, protest, abatement, and appeal procedures.

Source: L. 2022: Entire section added, (SB 22-026), ch. 58, p. 265, § 2, effective March 30.

Equalization ARTICLE 8 County Boards of Equalization Editor's note: This article was repealed and reenacted in 1964. For historical information concerning the repeal and reenactment, see the editor's note before the article 1 heading.

Notes of Decisions
Cited in 2 cases (2 in the last 5 years), 2023–2023 · leading case: Colorado Prop. Tax Adm'r v. CO 2, 2023 CO 8 (Colo. 2023).
Colorado Prop. Tax Adm'r v. CO 2, 2023 CO 8 (Colo. 2023). “2, § 39-7-110(2), 2022 Colo. Sess. Laws 265 , 265–66.”
Colorado Prop. Tax Adm'r v. Co2 Comm., Inc., 527 P.3d 371 (Colo. 2023). “2 , § 39-7-110 (2) , 2022 Colo. Sess. Laws 265 , 265–66 .”
— Colo. Rev. Stat. § 39-7-110(2) — 1 case
Colorado Prop. Tax Adm'r v. CO 2, 2023 CO 8 (Colo. 2023). “2, § 39-7-110(2), 2022 Colo. Sess. Laws 265 , 265–66.”
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