Codified Laws

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10-6-1      Definition of terms.
10-6-1.1      Mill levy defined--Substitution.
10-6-1.2      One mill defined--Substitution.
10-6-1.3      "Fair market value" and "full and true value" defined.
10-6-1.4      "Arms-length transaction" defined.
10-6-2      Period during which assessment made--Date of assessment.
10-6-2.1, 10-6-2.2. Repealed.
10-6-3      Repealed.
10-6-3.1      Assessment date for leased school and endowment lands--Valuation date.
10-6-4      Information as to land becoming taxable for first time--Transmittal to county officials.
10-6-5      Repealed.
10-6-6      Repealed.
10-6-7      Repealed.
10-6-8      Statement of personal property required of taxpayers--Property and information to be included.
10-6-9      Repealed.
10-6-10      Statement forms to be furnished by county commissioners--Affidavit requirements.
10-6-11 to 10-6-16. Repealed.
10-6-17      Repealed.
10-6-18      Repealed.
10-6-19      Repealed.
10-6-20      Penalty for intentional evasion, deceit or failure to list property.
10-6-21      False or fraudulent property statement--Intentional failure or refusal to deliver tax list--Conversion of property to evade tax--Misdemeanor.
10-6-22      Prosecution of tax evaders--Disposition of fines.
10-6-23, 10-6-24. Repealed.
10-6-25      Examination of property by director or deputy--Inspection of records--Administration of oaths.
10-6-25.1, 10-6-25.2. Repealed.
10-6-26, 10-6-27. Repealed.
10-6-28      Repealed.
10-6-29      Repealed.
10-6-30      Repealed.
10-6-31      Classification of property--Notation by director of equalization.
10-6-31.1      Agricultural land classified and taxed without regard to zoning.
10-6-31.2      Leased school lands classified separately.
10-6-31.3      Criteria for classification of land as agricultural.
10-6-31.4      Property tax freeze authorized for agricultural property of beginning farmer.
10-6-31.5      Criteria for qualifying for tax freeze on agricultural property of beginning farmer .
10-6-31.6      State-owned public shooting area or game production area assessed and taxed as agricultural land.
10-6-31.7      Classification of certain agricultural land as riparian buffer strip.
10-6-31.8      Criteria for classification of agricultural land as riparian buffer strip.
10-6-31.9      Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip.
10-6-32      Repealed.

10-6-33      Basis for determining valuation for tax purposes--Forced sale value not to be used--Cost, market and income approaches to appraisal considered.
10-6-33.1      Repealed.
10-6-33.2      Determination of capacity to produce agricultural products--Sources of information.
10-6-33.3      Property not used for agriculture separately assessed.
10-6-33.4      Repealed.
10-6-33.5      Assessment, valuation, equalization, and taxation of school and endowment lands.
10-6-33.6      Repealed.
10-6-33.7      Classification of agricultural land in each county--Basis for soil valuation.
10-6-33.8      Minimum and maximum median sales to assessment ratio.
10-6-33.9      Maximum coefficient of dispersion--Necessity for certificate of compliance.
10-6-33.10      Repealed.
10-6-33.11      Repealed.
10-6-33.12      Distinction between agricultural and nonagricultural real property.
10-6-33.13      Promulgation of rules--Purposes.
10-6-33.14 to 10-6-33.20. Repealed.
10-6-33.21      Assessed value of inundated farmlands--Classification.
10-6-33.22      Request for special assessment for inundated farmland--Time limit--Description of land.
10-6-33.23 to 10-6-33.27. Repealed.
10-6-33.28      Agricultural land to be assessed based on agricultural income value.
10-6-33.29      Database to determine agricultural income value.
10-6-33.30      Factors used for percentage of annual earning capacity.
10-6-33.31      Director of equalization to be provided agricultural income value for county--Adjustment of assessed value.
10-6-33.32      Division of land into categories.
10-6-33.33      Classification of buildings and structures.
10-6-33.34      Market value of agricultural land.
10-6-33.35      Agricultural Land Assessment Implementation and Oversight Advisory Task Force.
10-6-33.36      Contract for collection of cash rent information.
10-6-33.37      Equalization of assessed valuation of cropland and noncropland.
10-6-34      Repealed.
10-6-34.1      Centrally assessed operating property classified--Percentage of value at which equalized.
10-6-35      Value of land excluding improvements determined--Value including improvements--Mines and quarries included.
10-6-35.1      New industrial structures and additions specifically classified for tax purposes.
10-6-35.2      Discretionary formula for reduced taxation of new structures and additions--Partially constructed structures.
10-6-35.3      Pollution standards to qualify for construction tax incentive.
10-6-35.4      Municipal adoption of reduction for new property.
10-6-35.5 to 10-6-35.7. Repealed.
10-6-35.8 to 10-6-35.18. Repealed.
10-6-35.19      Nonresidential property--Increased value due to reconstruction or renovation--Special classification.
10-6-35.20      Tax credit allowed for system producing ethyl alcohol fuel--Fuel for resale excluded.
10-6-35.21      New nonresidential agricultural structures and additions specifically classified for tax purposes.
10-6-35.22      New industrial or commercial structures, additions, renovation, or reconstruction specifically classified for tax purposes.
10-6-35.23      Adoption of assessed value formula by governing board of improvement district.
10-6-35.24      New commercial structures and additions specifically classified for tax purposes.
10-6-35.25      New commercial structures and additions specifically classified for tax purposes.
10-6-36      Real property to be viewed--Entry of values for land, improvements and total.
10-6-36.1      Unrecorded improvements to real property--Notification of value to county auditor.
10-6-36.2      Improvements to which provisions not applicable--Petition and hearing prior to notification of auditor.
10-6-36.3      Petition for reversal of director's decision--Notice and hearing.
10-6-37      Railroad and highway rights-of-way deducted in valuing land.
10-6-38      Real estate list included in assessment lists, rolls, and book--Contents.
10-6-39      Form for real estate list.
10-6-40      Equalization director's affidavit attached to real estate list.
10-6-41, 10-6-42. Repealed.
10-6-43      Looseleaf records and card systems authorized--Validation of records previously used.
10-6-44      Delivery to boards of equalization of assessment books, lists, rolls and returns--Open to public inspection.
10-6-45      Repealed.
10-6-46, 10-6-47. Repealed.
10-6-48      Repealed.
10-6-49      Repealed.
10-6-50      Notice of assessment--Use of uniform information.
10-6-51      Counties not in compliance--Basis of request for and issuance of certificate of compliance.
10-6-52, 10-6-53. Repealed.
10-6-54      Classification for new structures or additions or renovations in redevelopment neighborhood.
10-6-55      Adoption of formula for assessed value of structures classified pursuant to ยง 10-6-54.
10-6-56      Boundaries of redevelopment neighborhood.
10-6-57      Standards for redevelopment neighborhood property within municipality.
10-6-58 to 10-6-65. Repealed.
10-6-66      Classification of certain residential property.
10-6-66.1      Transferred.
10-6-67      Valuation of certain residential property.
10-6-68      Repealed.
10-6-69      Repealed.
10-6-70      Transferred.
10-6-71      Transferred.
10-6-72      Transferred.
10-6-73      Transferred.
10-6-74      Repealed.
10-6-75      Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules.
10-6-76      Use of arms-length sales of nonagricultural and owner-occupied property to value other real property.
10-6-77      Limitation on increase and decrease of taxable value of cropland and noncropland.
10-6-78      Consideration of federal income tax credits in assessing property prohibited.

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