Article

Valuation of Oil & Gas Leaseholds and Lands

C.R.S. § 39-7-101— Statement of owner or operator
C.R.S. § 39-7-102— Valuation for assessment
C.R.S. § 39-7-102.5— Calendar for notice of valuation and appeals
C.R.S. § 39-7-102.7— Notice of valuation
C.R.S. § 39-7-103— Surface and subsurface equipment valued separately
C.R.S. § 39-7-104— Failure to file statement
C.R.S. § 39-7-105— Assessor to examine books, records
C.R.S. § 39-7-106— False statement
C.R.S. § 39-7-107— Oil and gas lands in more than one county
C.R.S. § 39-7-108— Collection
C.R.S. § 39-7-109— Valuation of severed nonproducing oil or gas mineral interests
C.R.S. § 39-7-110— Oil and gas operator