Section 39-6-108 - Failure to file statement

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.L. 65: R&RE, p. 1104, § 1. C.R.S. 1963: § 137-6-7.