If any person owning, operating, or managing any producing mine fails or refuses to prepare and file the statement required in section 39-6-106 or 39-6-113 , or both, then the assessor shall list such property and shall value the same for assessment on the basis of the best information available to and obtainable by him.
C.R.S. § 39-6-108
Failure to file statement
Digitized from: Public.Law — Colorado Revised Statutes. Reproduced from public-domain Colorado statutes; confirm against the official source for the current text. Not legal advice.