{"data":{"id":"us-co/c.r.s.-39-6-115","jurisdiction":"us-co","citation":"C.R.S. § 39-6-115","heading":"Collection.","body":"Beginning January 1, 1980, when taxes on mines and mining claims are due, such taxes shall be a debt due from the owner or user and shall be recoverable by the treasurer by direct action in debt. The treasurer may also collect such debt as if the property were personal property.","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":"7c42e41b1a8d314157bf3a6ebd5a32a5095727112874adf7b4f8ac95e40baeda","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-6-114","next":"us-co/c.r.s.-39-6-116"},"notice":"GroundRules: Original legal text. Not legal advice."}