{"data":{"id":"us-co/c.r.s.-39-6-107","jurisdiction":"us-co","citation":"C.R.S. § 39-6-107","heading":"Valuation of improvements - machinery.","body":"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.","path":["Title 39 - Taxation","Article 6 - Valuation of Mines"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"d9f95cfaa5611c27414175c7f6fe3730909c17488dbac0e65abcd4de9a4db818","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-6-106","next":"us-co/c.r.s.-39-6-108"},"notice":"GroundRules: Original legal text. Not legal advice."}