As used in this article, unless the context otherwise requires:
(1) "Mining equipment" includes all parts of a mine plant or any equipment used in connection with any such plant, whether the same is underground or on the surface, which contributes or may contribute to the mining, treatment, or handling of ores, or any metalliferous or nonmetalliferous mineral products, and, without restriction, such generalization includes any new or used tools, track, cars, pipe, cable, timber, belting, houses, tents, or treatment plants or parts thereof, of the value when new of not less than twenty-five dollars.
Source: L. 41: p. 540, § 1. CSA: C. 110, § 332. CRS 53: § 92-36-1. C.R.S. 1963: § 9235-1.