§ 39-6-108. Failure to file statement

CO Rev Stat § 39-6-108 (2018) (N/A)
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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.