No. 89-05 AG Alpha No. LO PT AGARG - December 6, 1989

Including Producing Mines Valuation Procedures in Assessors' Manuals.

Summary
The Administrator may, if he or she chooses to do so, include Section 39-6-106 producing mines valuation procedures in manuals published pursuant to Section 39-1-109(1)(e).


FORMAL
OPINION

of

DUANE WOODARD
Attorney General

No. 89-5

AG Alpha No. LO PT AGARG

December 6, 1989

Timothy W. Schultz
Executive Director
Department of Local Affairs
1313 Sherman Street, Room 518
Denver, CO 80203

 

RE: 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, he or she is responsible for assisting and cooperating in the administration of all laws concerning the valuing of taxable property, the assessment of same, and the levying of property taxes, Section 39-2-109(1)(b), C.R.S. (1982); conducting annual instruction and discussion sessions with the assessors and their employees on appraisal and valuation procedures and methods for ad valorem taxes, Section 39-2-110, C.R.S. (1982); reviewing abstracts of assessment from the various counties to insure that the various classes or subclasses of property have been valued for assessment by the use of all "manuals, factors, formulas, and other directives required by law," Section 39-2-115(2), C.R.S. (1982); examining all complaints where it is alleged that a class or subclass of property in a county has not been appraised or valued as required by law, Section 39-2-111, C.R.S. (1982); and, ascertaining whether the assessor has complied with the law in appraising and valuing the taxable property located within his or her county, Section 39-2-112, C.R.S. (1982).

In my view, the Administrator would be acting in furtherance of the above-mentioned duties if he or she chose to disseminate information on how to value producing mines in the Assessors' Manuals themselves. See State Farm Mutual Auto Insurance Co. v. Barnes, 41 Colo. App. 380, 585 P.2d 929 (1978); Colo. State Board of Barber Examiners v. White, 29 Colo. App. 471, 485 P.2d 928 (1971) (case discussing implied powers of agency or administrators). The producing mines valuation procedures would have to be published in accordance with Section 39-6-106, however, since this is the specific statute governing the valuation of mining claims.

 

SUMMARY

The Administrator may, if he or she chooses to do so, include Section 39-6-106 producing mines valuation procedures in manuals published pursuant to Section 39-1-109(1)(e).

Sincerely,

DUANE WOODARD
Attorney General

DW:LAW:wp
AG Alpha No. LO PT AGARG
AG File No. OGL8905839/ARG

TAXATION AND REVENUE
MINES AND MINING
STATUTE CONSTRUCTION

Section 39-1-103(1), C.R.S. (1982)
Section 39-1-103(5)(a), C.R.S. (1982)
Section 39-2-109(1)(b), C.R.S. (1982)
Section 39-2-109(1)(e), C.R.S. (1982)
Section 39-2-109(16), C.R.S. (1982)
Section 39-2-110, C.R.S. (1982)
Section 39-2-111, C.R.S. (1982)
Section 39-2-112, C.R.S. (1982
Section 39-2-115(2), C.R.S. (1982)
Section 39-6-106, C.R.S. (1982)

Colo. Const. art. X, Section 3
Colo. Const. art. X, Section 15(2)

LOCAL AFFAIRS DEPT.
PROPERTY TAXATION, DEPARTMENT OF
Division of Law

Property Tax Administrator duties include preparing manuals for valuation of producing mines.

Identity Theft

Connect

Find Colorado State Attorney General on TwitterFind Colorado State Attorney General on FacebookColorado State Attorney General RSS feed