ANNUAL ASSESSMENT OF PROPERTY
Definition of terms.
Mill levy defined--Substitution.
One mill defined--Substitution.
"Fair market value" and "full and true value" defined.
"Arms-length transaction" defined.
Period during which assessment made--Date of assessment.
10-6-2.1, 10-6-2.2. Repealed.
Assessment date for leased school and endowment lands--Valuation date.
Information as to land becoming taxable for first time--Transmittal to county
Statement of personal property required of taxpayers--Property and information to
Statement forms to be furnished by county commissioners--Affidavit requirements.
10-6-11 to 10-6-16. Repealed.
Penalty for intentional evasion, deceit or failure to list property.
False or fraudulent property statement--Intentional failure or refusal to deliver tax
list--Conversion of property to evade tax--Misdemeanor.
Prosecution of tax evaders--Disposition of fines.
10-6-23, 10-6-24. Repealed.
Examination of property by director or deputy--Inspection of records--Administration
10-6-25.1, 10-6-25.2. Repealed.
10-6-26, 10-6-27. Repealed.
Classification of property--Notation by director of equalization.
Agricultural land classified and taxed without regard to zoning.
Leased school lands classified separately.
Criteria for classification of land as agricultural.
Property tax freeze authorized for agricultural property of beginning farmer.
Criteria for qualifying for tax freeze on agricultural property of beginning farmer
State-owned public shooting area or game production area assessed and taxed as
Classification of certain agricultural land as riparian buffer strip--County board
authorization to treat certain land as buffer strip.
Criteria for classification of agricultural land as riparian buffer strip.
Penalty for misrepresentation of agricultural land as qualifying as riparian buffer
Basis for determining valuation for tax purposes--Forced sale value not to be used--Cost, market and income approaches to appraisal considered.
Determination of capacity to produce agricultural products--Sources of information.
Property not used for agriculture separately assessed.
Assessment, valuation, equalization, and taxation of school and endowment lands.
Classification of agricultural land in each county--Basis for soil valuation.
Minimum and maximum median sales to assessment ratio.
Maximum coefficient of dispersion.
Distinction between agricultural and nonagricultural real property.
Promulgation of rules--Purposes.
to 10-6-33.20. Repealed.
Assessed value of inundated farmlands--Classification.
Request for special assessment for inundated farmland--Time limit--Description of
to 10-6-33.27. Repealed.
Agricultural land to be assessed based on agricultural income value.
Database to determine agricultural income value.
Factors used for percentage of annual earning capacity.
Director of equalization to be provided agricultural income value for county--Adjustment of assessed value.
Division of land into categories.
Classification of buildings and structures.
Market value of agricultural land.
Agricultural Land Assessment Implementation and Oversight Advisory Task Force.
Contract for collection of cash rent information.
Equalization of assessed valuation of cropland and noncropland.
Study of impact of changes to methodology of rating soils for purposes of assessing
Centrally assessed operating property classified--Percentage of value at which
Value of land excluding improvements determined--Value including improvements--Mines and quarries included.
New industrial structures and additions specifically classified for tax purposes.
Discretionary formula for reduced taxation of new structures and additions--Partially
Pollution standards to qualify for construction tax incentive.
Municipal adoption of reduction for new property.
to 10-6-35.7. Repealed.
to 10-6-35.18. Repealed.
Nonresidential property--Increased value due to reconstruction or renovation--Special
Tax credit allowed for system producing ethyl alcohol fuel--Fuel for resale excluded.
New nonresidential agricultural structures and additions specifically classified for tax
New industrial or commercial structures, additions, renovation, or reconstruction
specifically classified for tax purposes.
Adoption of assessed value formula by governing board of improvement district.
New commercial structures and additions specifically classified for tax purposes.
New commercial residential structures and additions specifically classified for tax
New affordable housing structures specifically classified for tax purposes.
Real property to be viewed--Entry of values for land, improvements and total.
Unrecorded improvements to real property--Notification of value to county auditor.
Improvements to which provisions not applicable--Petition and hearing prior to
notification of auditor.
Petition for reversal of director's decision--Notice and hearing.
Railroad and highway rights-of-way deducted in valuing land.
Real estate list included in assessment lists, rolls, and book--Contents.
Form for real estate list.
Equalization director's affidavit attached to real estate list.
, 10-6-42. Repealed.
Looseleaf records and card systems authorized--Validation of records previously
Delivery to boards of equalization of assessment books, lists, rolls and returns--Open
to public inspection.
, 10-6-47. Repealed.
Notice of assessment--Use of uniform information.
Counties not in compliance--Basis of request for and issuance of certificate of
, 10-6-53. Repealed.
Classification for new structures or additions or renovations in redevelopment
Adoption of formula for assessed value of structures classified pursuant to § 10-6-54.
Boundaries of redevelopment neighborhood.
Standards for redevelopment neighborhood property within municipality.
to 10-6-65. Repealed.
Classification of certain residential property.
Valuation of certain residential property.
Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules.
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.
Consideration of federal income tax credits in assessing property prohibited.
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