{"data":{"id":"us-co/c.r.s.-39-6-108","jurisdiction":"us-co","citation":"C.R.S. § 39-6-108","heading":"Failure to file statement.","body":"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.","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":"03f76fd0019dc90422f30327bbdace4db826f8a6ac2a3e19bfd82b1efc2e4a49","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-6-107","next":"us-co/c.r.s.-39-6-109"},"notice":"GroundRules: Original legal text. Not legal advice."}