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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10-4-6      Repealed.
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.

10-4-18      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      Repealed.
10-4-24      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      Exemption for dwelling of paraplegic or amputee veteran or surviving spouse.
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      Repealed.
10-4-28      Repealed.
10-4-29      Repealed.
10-4-30      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.

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