Whenever any mine or tunnel is situated partly in one lesser political subdivision of a county and partly in another such subdivision of the same county, the assessor of the county shall apportion the value thereof between such lesser political subdivisions in the manner provided for in sections 39-6-112 and 39-6-113.L. 65: R&RE, p. 1106, § 1. C.R.S. 1963: § 137-6-13.
Colorado Legal Code