Colorado § 39-6-104 - Classification of mines.
Full text of Colorado Colorado Revised Statutes § 39-6-104 — Classification of mines., with citation guidance and answers to common questions.
§ 39-6-104. Classification of mines.
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.
ANNOTATION
Annotator's note. The following annotations include cases decided under this section as it existed prior to its 1964 repeal and reenactment.
Classification of property for taxation permissible. So long as classification is based upon the nature of property justifying it, there is nothing to forbid legislative classification for the purposes of taxation or to prevent the fixing of valuation of different classes by different methods, provided that, by the method prescribed for a particular class of property, the burden of taxation is uniformly imposed upon that class, is just and equitable, and does not exempt it from bearing its fair proportion of the burden of taxation, as compared with other classes of property. In re House Bill No. 270, 9 Colo. 635, 21 P. 476 (1886); Foster v. Hart Consol. Mining Co., 52 Colo. 459, 122 P. 48 (1912).
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-6-104
What does Colorado Revised Statutes § 39-6-104 cover?
Section 39-6-104 ("Classification of mines.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 39-6-104?
A common citation format is "Colorado Revised Statutes § 39-6-104" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 39-6-104 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.