ANNUAL ASSESSMENT OF PROPERTY
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 Repealed.
10-6-3.1 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.
10-6-8 Statement of personal property required of taxpayers--Property and information to be included.
10-6-10 Statement forms to be furnished by county commissioners--Affidavit requirements.
10-6-11 to 10-6-16. Repealed.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 Repealed.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 Repealed.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 Repealed.
10-6-31 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--County board authorization to treat certain land as 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.
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
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
Assessment, valuation, equalization, and taxation of school and endowment lands. 10-6-33.6
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. 10-6-33.10
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. 10-6-33.38
Study of impact of changes to methodology of rating soils for purposes of assessing agricultural land. 10-6-34
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 residential structures and additions specifically classified for tax purposes. 10-6-35.26
New affordable housing structures 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
, 10-6-47. Repealed. 10-6-48
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 § 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
Valuation of certain residential property. 10-6-68
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.
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.