AGO 89-5.

Case Date:December 06, 1989
Colorado Attorney General Opinions 1989. AGO 89-5. December 6, 1989Department of Law Attorney General Opinion FORMAL OPINION of DUANE WOODARD Attorney General Opinion No. 89-5 AG Alpha No. LO PT AGARG Timothy W. Schultz Executive Director Department of Local Affairs 1313 Sherman Street, Room 518 Denver, CO 80203 Including Producing Mines Valuation Procedures in Assessors' Manuals.Dear Mr. Schultz: This opinion letter is in response to your letter of September 20, 1989, in which you inquired about the authority of the Property Tax Administrator to include producing mines valuation procedures in the Assessor's Manuals. QUESTION PRESENTED AND CONCLUSION Whether the Property Tax Administrator may include producing mines valuation procedures in Assessors' Manuals even though such valuation procedures are not required to be in those manuals? Yes, he or she may. ANALYSIS Pursuant to Section 39-2-109(1)(e), C.R.S. (1982), the Property Tax Administrator (hereafter, "the Administrator") is obliged to prepare and publish manuals, appraisal procedures, and instructions for utilization by assessors in valuing and assessing "taxable property." Because producing mines fall within the definition of "taxable property," see generally Section 39-1-102(16), C.R.S. (1982), the manner in which they are valued would appear to be an appropriate subject for inclusion in the Assessors' Manuals. The problem, however, is that the Assessors' Manuals "shall be based upon the factors set forth in section 39-1-103(5)(a)," Section 39-2-109(1)(e), which do not apply to the valuation of producing mines. Contrast Section 39-1-103(5)(a), C.R.S. (1982) (general valuation procedure regarding real and personal property) with Sections 39-1-103(1) and 39-6-106, C.R.S. (1982) (specific valuation procedure for producing mines). Consequently, Sections 39-2-109(1)(e) would not require producing mines valuation procedures to be included in Assessors' Manuals. This conclusion does not, however, mean that the Administrator may not include producing mines valuation procedures in Assessors' Manuals. The Administrator has the duty to administer the property tax laws, Colo. Const. art. X, Section 15(2), with a view towards creating uniformity of taxation among the various classes and subclasses of property in the state, Colo. Const. art. X, Section 3. To this end...

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