CHAPTER 10-6
ANNUAL ASSESSMENT OF PROPERTY
10-6-1.1 Transferred to § 10-6-102.
10-6-1.2 Transferred to § 10-6-103.
10-6-1.3 Transferred to § 10-6-104.
10-6-1.4 Repealed
10-6-2 Transferred to § 10-6-105.
10-6-2.1 10-6-2.1, 10-6-2.2. Repealed by SL 1992, ch 80, §§ 30, 31.
10-6-3 10-6-3. Repealed by SL 2000, ch 42, § 1.
10-6-3.1 Repealed
10-6-4 Transferred to § 10-6-107.
10-6-5 10-6-5. Repealed by SL 1992, ch 80, § 33.
10-6-6 10-6-6. Repealed by SL 2000, ch 42, § 2.
10-6-7 10-6-7. Repealed by SL 1992, ch 80, § 34.
10-6-8 Transferred to § 10-6-108.
10-6-9 10-6-9. Repealed by SL 2000, ch 42, § 3.
10-6-10 Repealed
10-6-11 10-6-11 to 10-6-16. Repealed by SL 1992, ch 80, §§ 37 to 42.
10-6-17 10-6-17. Repealed by SL 2000, ch 42, § 4.
10-6-18 10-6-18. Repealed by SL 1982, ch 86, § 3.
10-6-19 10-6-19. Repealed by SL 1992, ch 80, § 43.
10-6-20 Repealed
10-6-21 Repealed
10-6-22 Repealed
10-6-23 10-6-23, 10-6-24. Repealed by SL 1992, ch 80, §§ 45, 46.
10-6-25 Transferred to § 10-6-109.
10-6-25.1 10-6-25.1, 10-6-25.2. Repealed by SL 2000, ch 42, §§ 6, 7.
10-6-26 10-6-26, 10-6-27. Repealed by SL 1982, ch 86, §§ 5, 6.
10-6-28 10-6-28. Repealed by SL 1992, ch 80, § 47.
10-6-29 10-6-29. Repealed by SL 2000, ch 42, § 8.
10-6-30 10-6-30. Repealed by SL 1992, ch 80, § 48.
10-6-31 Transferred to § 10-6-110.
10-6-31.1 Transferred to § 10-6-111.
10-6-31.2 Transferred to § 10-6-106.
10-6-31.3 Transferred to § 10-6-112.
10-6-31.4 Transferred to § 10-6-113.
10-6-31.5 Transferred to § 10-6-114.
10-6-31.6 Transferred to § 10-6-115.
10-6-31.7 Transferred to § 10-6-116.
10-6-31.8 Transferred to § 10-6-117.
10-6-31.9 Transferred to § 10-6-118.
10-6-32 10-6-32. Repealed by SL 1995, ch 55.
10-6-33 Transferred to § 10-6-119.
10-6-33.1 10-6-33.1. Repealed by SL 2008, ch 44, §§ 23, 24, eff. July 1, 2009.
10-6-33.2 Repealed
10-6-33.3 Transferred to § 10-6-120.
10-6-33.4 10-6-33.4. Repealed by SL 2008, ch 44, §§ 23, 24, eff. July 1, 2009.
10-6-33.5 Repealed
10-6-33.6 10-6-33.6. Repealed by SL 2008, ch 44, §§ 23, 24, eff. July 1, 2009.
10-6-33.7 Repealed
10-6-33.8 Transferred to § 10-6-121.
10-6-33.9 Transferred to § 10-6-122.
10-6-33.10 10-6-33.10. Repealed by SL 1995, ch 68, § 64.
10-6-33.11 10-6-33.11. Repealed by SL 2000, ch 42, § 9.
10-6-33.12 Transferred to § 10-6-123.
10-6-33.13 Transferred to § 10-6-124.
10-6-33.14 10-6-33.14 to 10-6-33.20. Repealed by SL 2008, ch 44, §§ 23, 24, eff. July 1, 2009.
10-6-33.21 Transferred to § 10-6-125.
10-6-33.22 Transferred to § 10-6-126.
10-6-33.23 10-6-33.23 to 10-6-33.27. Repealed by SL 2008, ch 44, §§ 23, 24, eff. July 1, 2009.
10-6-33.28 Transferred to § 10-6-127.
10-6-33.29 Transferred to § 10-6-128.
10-6-33.30 Transferred to § 10-6-129.
10-6-33.31 Transferred to § 10-6-131.
10-6-33.32 Transferred to § 10-6-130.
10-6-33.33 Transferred to § 10-6-132.
10-6-33.34 Transferred to § 10-6-133.
10-6-33.35 Transferred to § 10-6-134.
10-6-33.36 Repealed
10-6-33.37 Repealed
10-6-33.38 Repealed
10-6-34 10-6-34. Repealed by SL 2000, ch 42, § 10.
10-6-34.1 Transferred to § 10-6-136.
10-6-35 Repealed
10-6-35.1 Repealed
10-6-35.2 Transferred to § 10-6-137.
10-6-35.3 Repealed
10-6-35.4 Transferred to § 10-6-138.
10-6-35.5 10-6-35.5 to 10-6-35.7. Repealed by SL 1978, ch 74, § 12.
10-6-35.8 10-6-35.8 to 10-6-35.18. Repealed by SL 2010, ch 47, §§ 8 to 18.
10-6-35.19 Repealed
10-6-35.20 Repealed
10-6-35.21 Repealed
10-6-35.22 Repealed
10-6-35.23 Transferred to § 10-6-139.
10-6-35.24 Repealed
10-6-35.25 Repealed
10-6-35.26 Repealed
10-6-35.27 Transferred to § 10-6-140.
10-6-36 Repealed
10-6-36.1 Transferred to § 10-6-145.
10-6-36.2 Transferred to § 10-6-146.
10-6-36.3 Transferred to § 10-6-147.
10-6-37 Transferred to § 10-6-148.
10-6-38 Transferred to § 10-6-149.
10-6-39 Transferred to § 10-6-150.
10-6-40 Transferred to § 10-6-151.
10-6-41 10-6-41, 10-6-42. Repealed by SL 1992, ch 80, §§ 49, 50.
10-6-43 Transferred to § 10-6-152.
10-6-44 Transferred to § 10-6-153.
10-6-45 10-6-45. Repealed by SL 1992, ch 80, § 51.
10-6-46 10-6-46, 10-6-47. Repealed by SL 1972, ch 56, § 2.
10-6-48 10-6-48. Repealed by SL 1992, ch 80, § 52.
10-6-49 10-6-49. Repealed by SL 2011, ch 51, § 1.
10-6-50 Transferred to § 10-6-154.
10-6-51 Transferred to § 10-6-156.
10-6-52 10-6-52, 10-6-53. Repealed by SL 2000, ch 42, §§ 17, 18.
10-6-54 Repealed
10-6-55 Repealed
10-6-56 Transferred to § 10-6-141.
10-6-57 Transferred to § 10-6-142.
10-6-58 10-6-58 to 10-6-65. Repealed by SL 1998, ch 53, §§ 1 to 8.
10-6-66 Transferred to § 10-6-143.
10-6-66.1 10-6-66.1. Transferred to § 10-13-39.1.
10-6-67 Transferred to § 10-6-144.
10-6-68 10-6-68. Repealed by SL 2000, ch 42, § 22.
10-6-69 10-6-69. Repealed by SL 1998, ch 50, § 1.
10-6-70 10-6-70. Transferred to § 10-21-36.
10-6-71 10-6-71. Transferred to § 10-21-37.
10-6-72 10-6-72. Transferred to § 10-21-38.
10-6-73 10-6-73. Transferred to § 10-21-39.
10-6-74 10-6-74. Repealed by SL 2008, ch 44, § 4, eff. July 1, 2014.
10-6-75 Transferred to § 10-6-155.
10-6-76 Repealed
10-6-77 Repealed
10-6-78 Transferred to § 10-6-157.
10-6-101 Definition of terms.
10-6-102 Mill levy defined--Substitution.
10-6-103 One mill defined--Substitution.
10-6-104 Fair market value and full and true value defined.
10-6-105 Period during which assessment made--Date of assessment.
10-6-106 Leased school lands classified separately--Assessment date and valuation date--Assessment, equalization, and taxation of school and endowment lands.
10-6-107 Reserved.
10-6-108 Statement of real property required of taxpayers.
10-6-109 Viewing of property--Inspection of records--Recording assessed value.
10-6-110 Classification of property--Notation by director.
10-6-111 Agricultural land taxed without regard to zoning.
10-6-112 Classification of agricultural land--Criteria.
10-6-113 Property tax freeze authorized for agricultural property of beginning farmer.
10-6-114 Criteria for qualifying for tax freeze on agricultural property of beginning farmer.
10-6-115 State-owned public shooting area or game production area assessed and taxed as agricultural land.
10-6-116 Agricultural land--Riparian buffer strip described--Additional county board authorization.
10-6-117 Agricultural land--Riparian buffer strip classification--Criteria.
10-6-118 Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip.
10-6-119 Basis for determining valuation for tax purposes--Cost, market and income approaches to appraisal considered.
10-6-120 Property not used for agriculture separately assessed.
10-6-121 Minimum and maximum median sales to assessment ratio.
10-6-122 Maximum coefficient of dispersion.
10-6-123 Distinction between agricultural and nonagricultural real property.
10-6-124 Promulgation of rules--Purposes.
10-6-125 Assessed value of inundated farmlands--Classification.
10-6-126 Request for special assessment for inundated farmland--Time limit--Description of land.
10-6-127 Agricultural land to be assessed based on agricultural income value.
10-6-128 Agricultural income value--Determination--Database of cropland data.
10-6-129 Factors used for percentage of annual earning capacity.
10-6-130 Soil classification--Land categorization--Director adjustments.
10-6-131 Agricultural income value for county--Adjustment of assessed value by director.
10-6-132 Classification of buildings and structures.
10-6-133 Fair market value of agricultural land.
10-6-134 Agricultural Land Assessment Implementation and Oversight Advisory Task Force--Members--Vacancy--Duties--Draft legislation.
10-6-135 Recommendations required by Agricultural Land Assessment Implementation and Oversight Advisory Task Force.
10-6-136 Centrally assessed operating property classified--Percentage of value at which equalized.
10-6-137 Discretionary formula for reduced taxation of new structures and additions--Partially constructed structures.
10-6-137.1 Discretionary formula for reduced taxation of new residential structures.
10-6-138 Municipal adoption of reduction for new property.
10-6-139 Adoption of assessed value formula by governing board of improvement district.
10-6-140 [Effective until June 30, 2025] Real property receiving discretionary formula prior to July 1, 2020.
10-6-141 Boundaries of redevelopment neighborhood.
10-6-142 Standards for redevelopment neighborhood property within municipality.
10-6-143 Classification of certain residential property.
10-6-144 Valuation of certain residential property.
10-6-145 Unrecorded improvements to real property--Notification of value to county auditor.
10-6-146 Improvements to which provisions not applicable--Petition and hearing prior to notification of auditor.
10-6-147 Petition for reversal of director's decision--Notice and hearing.
10-6-148 Railroad and highway rights-of-way deducted in valuing land.
10-6-149 Real estate list included in assessment lists, rolls, and book--Contents.
10-6-150 Form for real estate list.
10-6-151 Equalization director's affidavit attached to real estate list.
10-6-152 Records of county auditor or treasurer authorized as tax records.
10-6-153 Delivery of updated records to boards of equalization--Open to public inspection.
10-6-154 Notice of assessment--Required information--Promulgation of rules.
10-6-155 Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules.
10-6-156 Counties not in compliance--Basis of request for and issuance of certificate of compliance.
10-6-157 Consideration of federal income tax credits in assessing property prohibited.