{"data":{"id":"us-co/c.r.s.-39-7-108","jurisdiction":"us-co","citation":"C.R.S. § 39-7-108","heading":"Collection.","body":"Beginning January 1, 1980, when taxes on oil and gas leaseholds and lands are due, such taxes shall be a debt due from the owner or the unit operator as the case may be and shall be recoverable by the treasurer by direct action in debt; except that such taxes treated as debt due from a fractional interest owner shall not exceed the amount of taxes for which the fractional owner is liable, as provided in section 39-10-106. The treasurer may also collect such debt as if the property were personal property.","path":["Title 39 - Taxation","Article 7 - Valuation of Oil and Gas Leaseholds and Lands"],"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":"4f8f925cd5135de98d75776cdd94e78ede8497897a3e06135cf48205ef20ff5e","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-7-107","next":"us-co/c.r.s.-39-7-109"},"notice":"GroundRules: Original legal text. Not legal advice."}