PROPERTY SUBJECT TO TAXATION
10-4-1 Property generally subject to taxation.
10-4-2 Definition of real property for ad valorem taxation purposes.
10-4-2.1 Improvements on leased sites taxed as real property--Collection of delinquent taxes.
10-4-2.2 Personal property defined for ad valorem taxation.
10-4-2.3 Portable livestock shelters not real property.
10-4-2.4 Manufactured homes and mobile homes as real property.
10-4-2.5 Transfer or reassignment of manufactured home classed as real property--Affidavit requirement .
10-4-2.6 Sale of manufactured home or mobile home by licensed dealer--Reporting requirements.
10-4-2.7 Manufactured home reclassified as exempt.
10-4-3 Assessment and description of land acquired by reliction.
10-4-4 Trees under Timber Culture Act not considered improvement.
10-4-5 Valuation of land containing artesian well.
10-4-6.1 Exemption from taxation of personal property not centrally assessed--Taxes or fees in lieu unimpaired.
10-4-7 Report of publicly owned property filed with secretary of revenue--Availability to county director.
10-4-8 Property acquired for highway purposes exempt.
10-4-8.1 Local industrial development corporation property exempt from taxation--Limitation.
10-4-9 Property owned by religious society and used exclusively for religious purposes exempt--Sale of property by religious society.
10-4-9.1 Property owned by public charity and used for charitable purposes exempt.
10-4-9.2 Property owned by benevolent organization and used exclusively for benevolent purposes exempt--Exception.
10-4-9.3 Property owned by nonprofit corporation, organization, or society and used primarily for health care and related purposes exempt.
10-4-9.4 Congregate housing facility owned by nonprofit corporation, organization, or society exempt--Conditions.
10-4-9.5 Continuum of care defined--Additional health care.
10-4-10 Agricultural land of charitable, benevolent and religious societies.
10-4-11 Residential and mercantile property belonging to societies taxable.
10-4-12 Property of charitable, benevolent or religious society used partly for income and partly for society purposes.
10-4-13 Educational institution property exempt--Exceptions.
10-4-13.1 Agricultural structures specially classified--Amount exempt from taxation--Relative defined.
10-4-13.2 Nonexempt use of educational institution property--Assessed value.
10-4-14 Property of agricultural and horticultural societies exempt.
10-4-15 Application for exemption of business incubator, charitable, religious, educational, or local industrial development property.
10-4-15.1 Publication of list of tax-exempt property.
10-4-16 Examination, recommendations, and determination of application for tax-exempt status.
10-4-17 Notice and hearing on preliminary determination of taxability of charitable, religious and educational institution property--Final determination.
Appeal from county board determination that property is taxable. 10-4-19
Continuation of tax-exempt status of property--Annual statement required--Recommendation for change in status--Annual statement not necessary for certain property. 10-4-19.1
Time of determination of exempt status--Apportionment when property transferred to exempt entity. 10-4-19.2
Apportionment when property transferred from exempt entity to nonexempt entity. 10-4-20
Permanent record and annual report of tax-exempt property. 10-4-21
Periodic review of tax-exempt property--Board action to change status--Review requested by secretary of revenue. 10-4-22
Effective date of change in tax-exempt status. 10-4-23
Tax-exempt and railroad property taxed to long-term lessee or contract purchaser. 10-4-23.1
Homestead exempt from state taxes--Description of homestead included in assessment statement--Apportionment of value. 10-4-24.1
to 10-4-24.8. Repealed. 10-4-24.9
Paraplegic dwellings specially classified for tax purposes--Lands included. 10-4-24.10
Tax exemption of dwelling of paraplegic or amputee veteran. 10-4-24.11
Reduction of tax on dwelling owned by paraplegic. 10-4-24.12
Percentage of paraplegic's tax reduction for single-member household. 10-4-24.13
Percentage of paraplegic's tax reduction for multiple-member household. 10-4-25
Cemetery lot exempt. 10-4-26
Exemption from property tax penalties of persons serving in armed forces during hostilities. 10-4-27
Single-family dwellings of disabled or senior citizens classified. 10-4-31
, 10-4-32. Repealed. 10-4-33
Property used as employee day-care cooperative exempt--Determining value. 10-4-34
Exemption of property used for storing and dispensing alternative fuels. 10-4-35
Wellness center defined--Taxable percentage. 10-4-36
to 10-4-38. Repealed. 10-4-39
Exemption of facility operated as a multi-tenant business incubator. 10-4-40
Partial exemption of dwellings owned by certain disabled veterans. 10-4-41
Partial exemption for owner-occupied dwellings of surviving spouses of certain disabled veterans. 10-4-42
Renewable resource defined. 10-4-43
Renewable energy facility defined. 10-4-44
Renewable energy facilities with less than five megawatts of nameplate capacity classified--Property taxable--Exemption. 10-4-45
Renewable energy property not subject to discretionary formulas. 10-4-46
Labor union property used exclusively for educational purpose exempt.