{"data":{"id":"us-co/c.r.s.-39-7-110","jurisdiction":"us-co","citation":"C.R.S. § 39-7-110","heading":"Oil and gas operator - definition.","body":"(1) As used in this article 7, \"well or unit operator\" means the operator of each wellsite or, if there is no operator, the owner who filed the statement with the assessor pursuant to section 39-7-101.\n\n(2) Notwithstanding any other provision of law, the partial interests of oil and gas fractional interest owners are not subject to separate valuation by the assessor and shall be represented by the well or unit operator of each wellsite. The well or unit operator is the sole point of contact for all notification, review, audit, protest, abatement, and appeal procedures.","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":"e927e35fecf842073ace354591f80b8526e92cc617f5758d41d76d373815e728","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-7-109","next":"us-co/c.r.s.-39-8-101"},"notice":"GroundRules: Original legal text. Not legal advice."}