Colorado § 39-6-107 - Valuation of improvements - machinery.
Full text of Colorado Colorado Revised Statutes § 39-6-107 — Valuation of improvements - machinery., with citation guidance and answers to common questions.
§ 39-6-107. Valuation of improvements - machinery.
All machinery and equipment and personal property shall be listed on a personal property schedule which shall be submitted as set forth in section 39-5-107 and valued for assessment by the assessor. Improvements, except mining improvements within a mine excavation, shall be listed separately and valued for assessment by the assessor.
Source: L. 65: R&RE, p. 1104, § 1. C.R.S. 1963: § 137-6-6. L. 94: Entire section amended, p. 1206, § 2, effective May 19.
ANNOTATION
Machinery, equipment, personal property, and above-the-ground improvements are to be valued pursuant to this section and not deducted as a cost in calculating gross proceeds or net proceeds pursuant to § 39-6-106. Amax v. Grand County Bd. of Equaliz., 892 P.2d 409 (Colo. App. 1994), rev'd on other grounds sub nom. Huddleston v. Grand County Bd. of Equaliz., 913 P.2d 15 (Colo. 1996).
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-6-107
What does Colorado Revised Statutes § 39-6-107 cover?
Section 39-6-107 ("Valuation of improvements - machinery.") 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 § 39-6-107?
A common citation format is "Colorado Revised Statutes § 39-6-107" (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 § 39-6-107 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.