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us-co/statute/39/39-6-111 — Valuation of mines other than producing mines · Axiom

Valuation of mines other than producing mines

1 rule

(1) Mines excepted from the provisions of section 39-6-104 shall be valued for assessment in the same manner as other real property.

(2) All mines which are classified as nonproducing mines shall be valued for assessment in the same manner as other real property.

(3) Such valuation shall be determined under this section by the assessing officer only upon preponderant evidence shown by such officer that the cost approach, market approach, and income approach result in uniform and just and equal valuation.

in view

Whole section

Encodings · 1

mine_is_valued_as_other_real_propertyCO 39 § 39-6-111 · derived

C.R.S. § 39-6-111(1)-(3)

name: mine_is_valued_as_other_real_property
kind: derived
entity: Mine
dtype: Judgment
period: Year
source: C.R.S. § 39-6-111(1)-(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-6-111
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us-co:statutes/39/39-6-104#mine_subject_to_producing_nonproducing_classification
          output: mine_subject_to_producing_nonproducing_classification
          hash: >-
            sha256:22ec6b43af7ea0c8786fb9c3bc0d42c140bec0e216352efb777f00167c145512
      - path: versions[0].formula
        kind: import
        import:
          target: us-co:statutes/39/39-6-104#mine_is_in_nonproducing_assessment_class
          output: mine_is_in_nonproducing_assessment_class
          hash: >-
            sha256:22ec6b43af7ea0c8786fb9c3bc0d42c140bec0e216352efb777f00167c145512
versions:
  - effective_from: '0001-01-01'
    formula: |-
      (
        not mine_subject_to_producing_nonproducing_classification
        or mine_is_in_nonproducing_assessment_class
      )
      and assessing_officer_has_preponderant_evidence
      and cost_approach_results_in_uniform_just_and_equal_valuation
      and market_approach_results_in_uniform_just_and_equal_valuation
      and income_approach_results_in_uniform_just_and_equal_valuation

▸rulespec code

Shown source

statutes/39/39-6-111.yaml

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Rules

mine_is_valued_as_other_real_property

Derived

source: C.R.S. § 39-6-111(1)-(3)

- name: mine_is_valued_as_other_real_property
  kind: derived
  entity: Mine
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-6-111(1)-(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-6-111
        - path: versions[0].formula
          kind: import
          import:
            target: us-co:statutes/39/39-6-104#mine_subject_to_producing_nonproducing_classification
            output: mine_subject_to_producing_nonproducing_classification
            hash: sha256:22ec6b43af7ea0c8786fb9c3bc0d42c140bec0e216352efb777f00167c145512
        - path: versions[0].formula
          kind: import
          import:
            target: us-co:statutes/39/39-6-104#mine_is_in_nonproducing_assessment_class
            output: mine_is_in_nonproducing_assessment_class
            hash: sha256:22ec6b43af7ea0c8786fb9c3bc0d42c140bec0e216352efb777f00167c145512
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        (
          not mine_subject_to_producing_nonproducing_classification
          or mine_is_in_nonproducing_assessment_class
        )
        and assessing_officer_has_preponderant_evidence
        and cost_approach_results_in_uniform_just_and_equal_valuation
        and market_approach_results_in_uniform_just_and_equal_valuation
        and income_approach_results_in_uniform_just_and_equal_valuation

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 39-6-104inferredCO › Statutes › Title 39 › § 39-6-104