42-13052. Continuing valuation of class two, three and four property
In the case of property that is classified as class two, three or four pursuant to section 42-12002, 42-12003 or 42-12004, the assessor may use the same valuation for up to three consecutive tax years if:
1. The assessor files a specific plan for the valuations with the department.
2. The plan is implemented uniformly throughout the county.
Structure Arizona Revised Statutes
§ 42-1002 - Department of revenue; director; appointments; compensation
§ 42-1005 - Powers and duties of director
§ 42-1006 - Interrogatories to taxpayers; power to require information; classification
§ 42-1007 - Service of process upon the director
§ 42-1008 - Employee preparation of tax returns for compensation prohibited
§ 42-1009 - Department of revenue tax system modernization project advisory committee; membership
§ 42-1052 - Suits to enforce state tax; comity
§ 42-1053 - Recognition and enforcement of other states' taxes
§ 42-1102 - Taxpayer bonds; definition
§ 42-1103 - Enjoining delinquent taxpayer from engaging or continuing in business
§ 42-1103.01 - Action to enjoin return preparers
§ 42-1103.02 - Understatement of taxpayer's liability by return preparer; civil penalty; definition
§ 42-1103.03 - Suspension from electronic filing program
§ 42-1104 - Statute of limitation; exceptions
§ 42-1105 - Taxpayer identification, verification and records; retention
§ 42-1105.01 - Signatures; return preparers and electronic return preparers; definition
§ 42-1105.02 - Date of filing by electronic means; definitions
§ 42-1105.03 - Unauthorized disclosure; violation; classification
§ 42-1106 - Time limitations for credit and refund claims
§ 42-1107 - Extension of time for filing returns
§ 42-1108 - Audit; deficiency assessments; nonaudit adjustments; electronic filing
§ 42-1110 - Successor liability for tax
§ 42-1111 - Jeopardy assessments
§ 42-1112 - Enforcement powers and duties
§ 42-1113 - Closing agreements
§ 42-1114 - Suit to recover taxes
§ 42-1115 - Payment under protest
§ 42-1116 - Disposition of tax revenues
§ 42-1116.01 - Department of revenue administrative fund
§ 42-1116.02 - Department of revenue tax fraud interdiction fund; uses
§ 42-1117 - Tax refund account
§ 42-1118 - Refunds, credits, offsets and abatements
§ 42-1120 - Overpayment and underpayment; spouses; trusts and estates
§ 42-1121 - Overpayment and underpayment in different tax years
§ 42-1125 - Civil penalties; definition
§ 42-1125.01 - Civil penalties for return preparers, electronic filing and payment participants
§ 42-1126 - Fee for bad checks; definition
§ 42-1127 - Criminal violation; classification; place of trial; definitions
§ 42-1128 - Recovery of collection costs
§ 42-1129 - Payment of tax by electronic funds transfer
§ 42-1131 - Electronic signatures; definition
§ 42-1152 - Filing of lien; notice; recording
§ 42-1153 - Release or subordination of lien
§ 42-1154 - Priority of tax claim
§ 42-1155 - Voluntary liens on property; security for delinquent taxes
§ 42-1201 - Levy and distraint; definition
§ 42-1202 - Surrender of property subject to levy; definition
§ 42-1203 - Production of books
§ 42-1204 - Property exempt from levy
§ 42-1205 - Notice and sale of seized property
§ 42-1206 - Authority to release levy and return property
§ 42-1251 - Appeal to the department; hearing
§ 42-1252 - State board of tax appeals
§ 42-1253 - Appeal to state board of tax appeals; definition
§ 42-1254 - Appeal to tax court
§ 42-2002 - Disclosure of confidential information prohibited
§ 42-2003 - Authorized disclosure of confidential information
§ 42-2004 - Violation; classification
§ 42-2051 - Arizona taxpayer assistance office; taxpayer problem resolution officer; duties
§ 42-2053 - Procedures involving taxpayer interviews
§ 42-2054 - Disclosure of taxpayer information
§ 42-2055 - Taxpayer assistance orders
§ 42-2057 - Agreement for installment payments of tax
§ 42-2058 - Basis for evaluating employee performance
§ 42-2059 - Additional audits or proposed assessments prohibited; exceptions
§ 42-2060 - Refund if items of income transfer from one year to another
§ 42-2061 - Expedited review of jeopardy assessments
§ 42-2062 - Abatement of penalties and fees; definition
§ 42-2063 - Department responsibilities; decision deadlines; definition
§ 42-2064 - Reimbursement of fees and other costs; definitions
§ 42-2065 - Abatement of interest for errors or delays caused by the department
§ 42-2066 - Statute of limitations on tax debts
§ 42-2067 - Limitation on the use of pseudonyms by department employees
§ 42-2068 - Suspension of running of period of limitations during taxpayer disability
§ 42-2069 - Taxpayer communications with practitioners; confidentiality; definitions
§ 42-2070 - Prohibited audit techniques
§ 42-2071 - Reimbursement of bank costs caused by erroneous tax levies
§ 42-2072 - Stay of enforcement actions pending offer in compromise
§ 42-2073 - Report of employee misconduct; definition
§ 42-2074 - Equitable relief from joint and several liability
§ 42-2075 - Audit duration; applicability; initial audit contact
§ 42-2076 - Audit results; documentation
§ 42-2077 - Distribution of tax decisions; definitions
§ 42-2078 - New interpretation or application of law; affirmative defense; definition
§ 42-2151 - Providing business and employer identifiers, licenses, numbers and other forms
§ 42-2152 - List of agencies having authority over starting and conducting business
§ 42-2153 - Questionnaire of proposed business
§ 42-2154 - Limitation on requirements of article
§ 42-2201 - Election for relief from joint and several liability; definition
§ 42-2202 - Separate liability election; definition
§ 42-2252 - Protection from order to produce computer software source code; exceptions
§ 42-2253 - Authorized subpoenas
§ 42-2254 - Safeguards and protections
§ 42-2302 - Managed audit agreements
§ 42-2303 - Managed audit operations; appeal
§ 42-2304 - Interest and penalties; refunds
§ 42-3002 - Preemption by state of luxury taxation
§ 42-3003 - Powers of administration and regulation
§ 42-3005 - Agents and other employees; bond; credentials; removal
§ 42-3006 - Tax stamps; general requirements
§ 42-3008 - Refunds; definitions
§ 42-3009 - Exemption for articles and substances sold in interstate commerce
§ 42-3010 - Transaction invoices and other records; retention period
§ 42-3052 - Classifications of luxuries; rates of tax
§ 42-3102 - Distribution to state general fund
§ 42-3103 - Monies allocated for state school aid
§ 42-3104 - Monies allocated to the corrections fund
§ 42-3151 - Inspection of records and stocks of luxuries
§ 42-3152 - Personal liability for tax, increases, interest, penalties and collection charges
§ 42-3153 - Remedies for collection
§ 42-3251 - Levy and collection of tobacco tax
§ 42-3251.01 - Levy and collection of tobacco tax
§ 42-3251.02 - Levy and collection of tobacco tax for smoke-free Arizona fund
§ 42-3252 - Disposition of monies
§ 42-3302 - Levy; rates; disposition of revenues
§ 42-3303 - Tax on the consumer; precollection and remission by distributor
§ 42-3305 - Enforcement; penalty for failure to precollect and remit tax; violation; classification
§ 42-3307 - Preemption by state
§ 42-3308 - Agreements between the department and tribal tax authorities; definition
§ 42-3351 - Bonds required of liquor wholesalers; exemption
§ 42-3352 - Reports of distillers and manufacturers
§ 42-3353 - Return and payment by cider or malt liquor wholesalers
§ 42-3354 - Return and payment by spirituous or vinous liquor wholesalers
§ 42-3356 - Bonds required of farm wineries and direct shipment licensees; exemption
§ 42-3371 - Levy and collection of tax on cigarettes, cigars and other forms of tobacco
§ 42-3372 - Disposition of monies
§ 42-3401 - Tobacco distributor licenses; application; conditions; revocations and cancellations
§ 42-3402 - Contraband tobacco products
§ 42-3403 - Tobacco product retailers; vehicle as place of business prohibited; exceptions
§ 42-3404 - Exemptions and exclusions of certain tobacco products from tobacco taxes
§ 42-3451 - Acquisition and possession of cigarettes and roll-your-own tobacco; definitions
§ 42-3452 - Payment of tax required to sell, distribute or transfer tobacco products
§ 42-3453 - Presumption of tax on unstamped cigarettes
§ 42-3456 - Tax stamps as indicia of taxes paid; exception; definitions
§ 42-3457 - Unstamped cigarettes
§ 42-3458 - Discount purchases of tax stamps; refund, redemption and rebate amounts
§ 42-3460 - Redemption of unused or spoiled tax stamps and meter registration; definitions
§ 42-3461 - Unlawful use of stamps; classification; definition
§ 42-3462 - Cigarette and roll-your-own tobacco; filing requirements; definition
§ 42-3501 - Return and payment by distributors of tobacco products other than cigarettes
§ 42-3502 - Transport of untaxed other tobacco products prohibited; exceptions; definition
§ 42-3503 - Acquisition and possession of untaxed other tobacco products; definitions
§ 42-5002 - Exclusions from gross income, receipts or proceeds
§ 42-5003 - Administration and enforcement of article; employees; bonds
§ 42-5004 - Department records
§ 42-5006 - Taxpayer bonds; out of state licensed contractors and manufactured building dealers
§ 42-5007 - Taxpayer security; out-of-state prime contractors; definition
§ 42-5008 - Levy of tax; purposes; distribution
§ 42-5008.01 - Liability for amounts equal to retail transaction privilege tax due
§ 42-5010 - Rates; distribution base
§ 42-5010.01 - Transaction privilege tax; additional rate increment
§ 42-5012 - Sales between affiliated persons
§ 42-5014 - Return and payment of tax; estimated tax; extensions; abatements; definitions
§ 42-5015 - Filing by electronic means
§ 42-5016 - Credit for telecommunications service revenue reductions
§ 42-5017 - Credit for accounting and reporting expenses; definition
§ 42-5019 - Reporting sales made in more than one class
§ 42-5020 - Persons engaged in more than one business
§ 42-5021 - Payment of additional taxes after audit
§ 42-5022 - Burden of proving sale not at retail
§ 42-5023 - Presumption as to tax base
§ 42-5024 - Personal liability for tax; remedies for collection
§ 42-5025 - Failure or refusal to permit examination of records; classification
§ 42-5026 - Failure to file return; notice; hearing; levy of tax
§ 42-5027 - Enjoining defaulting taxpayer from continuing in business
§ 42-5028 - Failure to pay; personal liability
§ 42-5029 - Remission and distribution of monies; withholding; definition
§ 42-5029.01 - Qualifying Indian tribe; report; accounting procedures; definitions
§ 42-5029.02 - Distribution of revenues for education; definitions
§ 42-5030 - Transfers to the Arizona convention center development fund; distributions
§ 42-5030.01 - Distribution of revenues for school facilities
§ 42-5031 - Distribution of multipurpose facility revenues to district
§ 42-5032.01 - Distribution of revenues for tourism and sports authority
§ 42-5033.01 - Use of population estimates for state shared revenues
§ 42-5034 - Determination of place of business for distribution of tax monies
§ 42-5034.01 - Mobile telecommunications services; definitions
§ 42-5036 - Procedure upon variance between county share of tax monies received and budget estimate
§ 42-5038 - Transaction and privilege taxes independent of other taxes
§ 42-5039 - Qualified destination management companies; definitions
§ 42-5040 - Sourcing of certain transactions involving tangible personal property; definitions
§ 42-5041 - Assessment of fees; integrated tax system modernization project; fund
§ 42-5042 - Online lodging operators; requirements; civil penalty; definitions
§ 42-5043 - Liability; marketplace facilitators; remote sellers; refund claims; audits; definition
§ 42-5061 - Retail classification; definitions
§ 42-5061; Version 2 - Retail classification; definitions
§ 42-5062 - Transporting classification
§ 42-5063 - Utilities classification; definitions
§ 42-5064 - Telecommunications classification; definitions
§ 42-5065 - Publication classification; definition
§ 42-5066 - Job printing classification
§ 42-5067 - Pipeline classification
§ 42-5068 - Private car line classification
§ 42-5069 - Commercial lease classification; definitions
§ 42-5070 - Transient lodging classification; definition
§ 42-5071 - Personal property rental classification; definitions
§ 42-5072 - Mining classification; definition
§ 42-5072; Version 2 - Mining classification; definition
§ 42-5073 - Amusement classification
§ 42-5074 - Restaurant classification
§ 42-5075 - Prime contracting classification; exemptions; definitions
§ 42-5076 - Online lodging marketplace classification; definitions
§ 42-5102 - Tax exemption for sales of food; nonexempt sales
§ 42-5123 - Records of transaction
§ 42-5153 - Exclusions from sales price
§ 42-5154 - Registration of retailers
§ 42-5155 - Levy of tax; tax rate; purchaser's liability
§ 42-5156 - Tangible personal property provided under a service contract or warranty; definition
§ 42-5157 - Motor vehicles removed from inventory; service vehicles
§ 42-5158 - Motor vehicles used by motor vehicle manufacturers
§ 42-5161 - Collection from purchaser; receipt; tax as debt to state
§ 42-5162 - Monthly return; time for payment; extension of time; quarterly payment
§ 42-5163 - Personal liability for tax; remedies for collection
§ 42-5164 - Disposition of revenue
§ 42-5165 - Retailer; advertising absorption of tax prohibited; penalty
§ 42-5166 - Diesel fuel imported and used by locomotives; exemption
§ 42-5167 - Use tax direct payment
§ 42-5168 - Use tax percentage based reporting; definitions
§ 42-5203 - Sales at retail; exemption
§ 42-5204 - Computation of the net severance base
§ 42-5205 - Administration; allocation of revenues
§ 42-5206 - Sales between affiliated persons
§ 42-5252 - Levy of tax; applicability
§ 42-5253 - Remission and distribution of revenues
§ 42-5301 - Definition of municipal water delivery system
§ 42-5302 - Levy and payment of tax
§ 42-5304 - Disposition of revenues
§ 42-5353 - Administration; disposition of revenues
§ 42-5403 - Administration of tax; distribution of revenues
§ 42-5452 - Levy and rate of tax; effect of federal excise tax
§ 42-6004 - Exemption from municipal tax; definitions
§ 42-6004; Version 2 - Exemption from municipal tax; definitions
§ 42-6005 - Unified audit committee; audits
§ 42-6006 - Municipal elections on tax issues
§ 42-6007 - Mobile telecommunications services; definitions
§ 42-6008 - Municipal interest rates
§ 42-6009 - Online lodging; definitions
§ 42-6013 - Electronic consolidated real property management tax returns; definition
§ 42-6014 - Municipal jet fuel excise tax
§ 42-6015 - Municipal transaction privilege tax; food; exemption
§ 42-6016 - Mobile food vendors; definitions
§ 42-6054 - Modifications to model city tax code; notice and hearing
§ 42-6055 - Authority of municipalities to provide retroactive relief from model city tax code
§ 42-6056 - Municipal tax hearing office
§ 42-6101 - Definition of population
§ 42-6102 - Administration; exception
§ 42-6103 - County general excise tax; authority to levy; rate; distribution; use of proceeds
§ 42-6106 - County transportation excise tax
§ 42-6107 - County transportation excise tax for roads
§ 42-6109 - Jail facilities excise tax; maintenance of effort; definition
§ 42-6109.01 - Jail facilities excise tax; maintenance of effort; definitions
§ 42-6110 - County use tax on electricity
§ 42-6111 - County capital projects tax
§ 42-6112 - County excise tax for county judgment bonds
§ 42-6113 - County excise tax on coal mining
§ 42-6202 - Commercial government property lease excise tax; database
§ 42-6204 - Payment; return; interest; penalty; annual reports
§ 42-6205 - Disposition of revenue
§ 42-6208 - Exempt government property improvements
§ 42-6210 - Park property lease excise tax
§ 42-11002 - Property subject to taxation
§ 42-11003 - Double taxation prohibited
§ 42-11004 - Payment of tax as prerequisite to testing validity
§ 42-11005 - Suit to recover illegally levied, assessed or collected tax; refund
§ 42-11006 - Injunctive relief prohibited
§ 42-11007 - Evidentiary value of records
§ 42-11008 - Validity of assessment despite irregularities in the roll
§ 42-11009 - Public access to valuation and assessment information
§ 42-11051 - General powers of department relating to property valuation
§ 42-11052 - Investigating and prosecuting violations
§ 42-11053 - Investigating property valuations
§ 42-11054 - Standard appraisal methods and techniques
§ 42-11056 - Department records of valuations; notifying department of changes in valuations
§ 42-11057 - Client county equipment capitalization fund
§ 42-11102 - Exemption for government property; application of procedural provisions
§ 42-11103 - Exemption for government bonded indebtedness; application of procedural provisions
§ 42-11104 - Exemption for educational and library property
§ 42-11105 - Exemption for health care property
§ 42-11106 - Exemption for apartments for elderly residents or residents with disabilities
§ 42-11107 - Exemption for institutions for relief of indigent or afflicted
§ 42-11108 - Exemption for grounds and buildings owned by agricultural societies
§ 42-11109 - Exemption for religious property; affidavit
§ 42-11110 - Exemption for cemeteries
§ 42-11111 - Exemption for property of widows and widowers and persons with disabilities
§ 42-11112 - Exemption for observatories
§ 42-11113 - Exemption for land and buildings owned by animal control and humane societies
§ 42-11114 - Exemption for property held for conveyance as parkland; recapture
§ 42-11115 - Exemption for property held to preserve or protect scientific resources
§ 42-11116 - Exemption for property of arts and science organizations
§ 42-11117 - Exemption for property of volunteer fire departments
§ 42-11119 - Exemption for property of volunteer roadway cleanup and beautification organizations
§ 42-11120 - Exemption for property of veterans' organizations
§ 42-11121 - Exemption for property of charitable community service organizations
§ 42-11122 - Exemption for trading commodities
§ 42-11123 - Exemption for animal and poultry feed
§ 42-11124 - Exemption for possessory interests for educational or charitable activities
§ 42-11125 - Exemption for inventory, materials and products
§ 42-11126 - Exemption for production livestock and animals; definition
§ 42-11127 - Exempt personal property
§ 42-11127; Version 2 - Exempt personal property
§ 42-11128 - Exemption for personal property in transit; violation; classification
§ 42-11129 - Exemption for property of fraternal societies
§ 42-11130 - Exemption for public library organizations
§ 42-11131 - Exemption for low income Indian housing; definitions
§ 42-11132 - Property leased to educational institutions
§ 42-11132.01 - Property leased to a church, religious assembly or religious institution
§ 42-11132.02 - Property leased to veterans' organization; definition
§ 42-11133 - Exemption for affordable housing projects; definition
§ 42-11151 - Procedure, affidavits and forms
§ 42-11152 - Affidavit; electronic submission; acknowledgment of receipt; false statements
§ 42-11153 - Deadline for filing affidavit
§ 42-11154 - Establishing nonprofit status
§ 42-11155 - Property owned by charitable institutions but used for other purposes
§ 42-12001 - Class one property
§ 42-12002 - Class two property
§ 42-12003 - Class three property; definition
§ 42-12004 - Class four property
§ 42-12005 - Class five property
§ 42-12006 - Class six property
§ 42-12007 - Class seven property
§ 42-12008 - Class eight property
§ 42-12009 - Class nine property
§ 42-12010 - Purpose of classification of property
§ 42-12051 - Treatment of partially completed or vacant improvements; notification; exception
§ 42-12052 - Review and verification of class three property; civil penalty; appeals
§ 42-12054 - Change in classification of owner-occupied residence
§ 42-12055 - Review of and appeal from classification
§ 42-12056 - Renewable energy systems valuation; definition
§ 42-12057 - Criteria for renewable energy property
§ 42-12058 - Registry of real property burdened by conservation easements
§ 42-12102 - Application for classification as historic property; period of classification
§ 42-12103 - Review of application by state historic preservation officer; approval or denial
§ 42-12104 - Valuation and assessment
§ 42-12106 - Effect of changing circumstances
§ 42-12151 - Definition of agricultural real property
§ 42-12153 - Application for classification of property used for agricultural purposes
§ 42-12154 - Approval of nonconforming property
§ 42-12155 - Notice of approval or disapproval; appeal
§ 42-12156 - Notice of change in use
§ 42-12157 - Recapture and penalty for false information or failure to notify of change in use
§ 42-12158 - Inspections by county assessor
§ 42-12159 - Restoration of agricultural classification and valuation; refund
§ 42-13002 - Relationship between department and county assessors
§ 42-13003 - Report on property that has not been appraised
§ 42-13004 - Data processing equipment and systems
§ 42-13005 - Sales-ratio studies
§ 42-13006 - Qualifications of appraisers and assessing personnel; certification program
§ 42-13007 - Education, training and certification advisory committee
§ 42-13051 - Duties of county assessor
§ 42-13052 - Continuing valuation of class two, three and four property
§ 42-13053 - Exception list; review of valuation
§ 42-13055 - Reducing minimum value for property in use
§ 42-13101 - Valuation of agricultural land
§ 42-13102 - Statement of agricultural lease
§ 42-13151 - Definition of golf course
§ 42-13152 - Computing valuation of golf courses
§ 42-13154 - Covenant not to convert golf course to another use; violation; penalty
§ 42-13201 - Definition of shopping center
§ 42-13202 - Exclusive method and procedure for valuing shopping centers; confidentiality
§ 42-13204 - Election to use income method of valuation initially
§ 42-13205 - Valuation method applied on appeal
§ 42-13206 - Valuation of dedicated parking or common areas
§ 42-13251 - Equalization of valuations by department
§ 42-13252 - Scope of equalization
§ 42-13253 - Notice of equalization order
§ 42-13254 - Date of issue; effective date
§ 42-13256 - Adjustments of equalized property values by assessor
§ 42-13257 - Report to property tax oversight commission
§ 42-13301 - Limited property value
§ 42-13302 - Determining limited value in cases of modifications, omissions and changes
§ 42-13304 - Exemptions from limitation
§ 42-13352 - Determining valuation of property of manufacturers, assemblers or fabricators
§ 42-13353 - Depreciated values of personal property of manufacturers, assemblers and fabricators
§ 42-13354 - Assessing personal property construction work in progress; definition
§ 42-13355 - Assessing clean rooms as personal property; definition
§ 42-13401 - Exclusive method of identifying and valuing common areas
§ 42-13402 - Identifying common areas; definition
§ 42-13403 - Computing valuation
§ 42-13404 - Deed restriction on common area use
§ 42-13452 - Computing valuation
§ 42-13453 - Timeshare use form
§ 42-13454 - Managing entity as agent of owner
§ 42-13501 - Limit on valuation of real property with abandoned renewable energy equipment
§ 42-13551 - Definition of guest ranch
§ 42-13552 - Deed restriction on guest ranch use; covenants; violation; penalty
§ 42-13602 - Applicability of article; property
§ 42-13603 - Valuation; income method; requirements; confidentiality; definitions
§ 42-13604 - Required documentation
§ 42-14001 - Properties subject to valuation by the department; limitation on valuation increases
§ 42-14002 - Notice of preliminary valuation; hearing
§ 42-14003 - Information considered in determining valuation; notice of determination
§ 42-14004 - Change of valuation
§ 42-14005 - Appeal from valuation determined by department
§ 42-14006 - Signatures for documents; alternative methods
§ 42-14051 - Annual determination of valuation
§ 42-14053 - Determining and reporting valuation of producing mines and mining property
§ 42-14054 - Determining and reporting valuation of closed mines
§ 42-14102 - Annual determination of valuation
§ 42-14103 - Annual report for determining valuation; violation; classification
§ 42-14104 - Determining and reporting valuation
§ 42-14105 - Basis for valuing producing oil, gas and geothermal resource interests
§ 42-14106 - Separate listing, assessment and taxation
§ 42-14151 - Annual determination of valuation; definition
§ 42-14153 - Determining and reporting valuation
§ 42-14155 - Valuation of renewable energy and storage equipment; definitions
§ 42-14156 - Computing valuation of electric generation facilities; definitions
§ 42-14201 - Annual determination of valuation
§ 42-14203 - Determining and reporting valuation
§ 42-14204 - Computing valuation of pipelines; definitions
§ 42-14205 - Adjustments to base value to reflect market value
§ 42-14252 - Annual determination of valuation
§ 42-14254 - Determination of value
§ 42-14255 - Assessment, levy and collection of tax; limitation on small airline company tax
§ 42-14256 - Administrative review and appeal
§ 42-14302 - Situs and valuation of cars for tax purposes
§ 42-14305 - Determination of valuation
§ 42-14306 - Administrative review of valuation
§ 42-14308 - Assessment, levy and collection of tax
§ 42-14351 - Annual determination of valuation
§ 42-14353 - Failure or refusal to make annual statement; penalty
§ 42-14354 - Determining valuation of railroad company operating property
§ 42-14355 - Computing valuation; definitions
§ 42-14356 - Adjustments to achieve comparability
§ 42-14357 - Transmitting valuation to taxing jurisdictions; apportionment
§ 42-14358 - Entering statement on assessment roll
§ 42-14401 - Definition of telecommunications company
§ 42-14403 - Determining valuation; definitions
§ 42-14404 - Apportionment of valuation
§ 42-14502 - Exclusive method and procedure of valuation
§ 42-14503 - Computing valuation of airport fuel delivery company property; definitions
§ 42-15001 - Assessed valuation of class one property
§ 42-15002 - Assessed valuation of class two property
§ 42-15003 - Assessed valuation of class three property
§ 42-15004 - Assessed valuation of class four property
§ 42-15005 - Assessed valuation of class five property
§ 42-15006 - Assessed valuation of class six property
§ 42-15007 - Assessed valuation of class seven property
§ 42-15008 - Assessed valuation of class eight property
§ 42-15009 - Assessed valuation of class nine property
§ 42-15010 - Applying assessment percentages
§ 42-15051 - Time of assessment
§ 42-15052 - Compiling information; property report; examining documents; summoning witnesses
§ 42-15053 - Duty to report personal property; exemption; contents of report; confidentiality
§ 42-15054 - Listing by assessor on failure to receive report; investigations
§ 42-15055 - Failing to file report; false information; classification; evading tax; penalty
§ 42-15057 - Information from political subdivisions
§ 42-15058 - Assessment of contiguous properties owned by the same person
§ 42-15059 - Liability for items of personal property
§ 42-15060 - Presumptions of ownership
§ 42-15061 - Deduction of liabilities from assessed solvent debts
§ 42-15062 - Listing and valuing water ditches and toll roads
§ 42-15063 - Assessing livestock; lien
§ 42-15065 - Assessing personal property construction work in progress; definition
§ 42-15066 - Assessing clean rooms as personal property; definition
§ 42-15101 - Annual notice of full cash value; amended notice of valuation
§ 42-15102 - Notice information entered by assessor
§ 42-15103 - Contents of notice form
§ 42-15151 - Preparation of county roll
§ 42-15152 - Inclusion of all property on the roll
§ 42-15155 - Abstract of assessment roll; contents; distribution
§ 42-15156 - Statewide abstract of property on county rolls; distribution
§ 42-15157 - Destruction of property after rolls closed; proration of valuation and taxes
§ 42-15202 - Assessment of permanently affixed mobile homes as real property
§ 42-15203 - Affidavit of affixture
§ 42-15204 - Transition from personal property to real property roll
§ 42-15205 - Perfecting liens on permanently affixed mobile homes
§ 42-15251 - Definition of remote municipal property
§ 42-15252 - Determining assessed valuation of remote municipal property
§ 42-15253 - Computing amount of taxes otherwise payable on remote municipal property
§ 42-15254 - Conveyance of remote municipal property to private ownership; payment of tax revenues
§ 42-15301 - Definition of possessory improvement
§ 42-15302 - Valuation of possessory improvements
§ 42-15303 - Determining limited property value of possessory improvements
§ 42-15304 - Tax levy of possessory improvements
§ 42-16001 - Designation of taxpayer agent
§ 42-16002 - Changes and corrections in tax roll to reflect determinations on review or appeal
§ 42-16051 - Petition for assessor review of improper valuation or classification
§ 42-16052 - Contents of petition based on income approach to value
§ 42-16054 - Meeting between assessor and petitioner
§ 42-16055 - Ruling on petition
§ 42-16101 - Definition of county board
§ 42-16102 - County board of equalization
§ 42-16104 - Operation of county board
§ 42-16105 - Appeal of valuation or legal classification from county assessor to county board
§ 42-16107 - Evidence; basis for decision
§ 42-16109 - Corrections and changes to tax roll
§ 42-16110 - Entry of changes and completion of roll
§ 42-16111 - Appeal from county board of equalization
§ 42-16151 - Definition of state board
§ 42-16152 - State board of equalization
§ 42-16154 - Chairman; administration; meetings
§ 42-16155 - Hearing officers and employees
§ 42-16159 - Hearing on department equalization order
§ 42-16160 - Recommendation for future equalization orders
§ 42-16161 - Filings and hearings
§ 42-16162 - Decision of the state board
§ 42-16165 - Deadlines for issuing decisions
§ 42-16166 - Transmitting changes in valuations or legal classifications
§ 42-16167 - Entry of changes and completion of roll
§ 42-16169 - Finality of decision
§ 42-16201 - Appeal from county assessor to court
§ 42-16202 - Appeal from county board of equalization to court
§ 42-16203 - Appeal from state board of equalization to court
§ 42-16204 - Appeal from department to court
§ 42-16205.01 - New owner of property; review and appeal
§ 42-16206 - Appeal to court by the director
§ 42-16207 - Commencement of appeal; notice
§ 42-16208 - Parties to the appeal; right of intervention
§ 42-16209 - Service on defendants
§ 42-16213 - Findings and judgment
§ 42-16214 - Refund or credit of excess payments
§ 42-16215 - Transmitting judgment to county or department; correcting tax rolls
§ 42-16252 - Notice of proposed correction; response; petition for review; appeal
§ 42-16253 - Reporting personal property tax error before notice of proposed correction is issued
§ 42-16254 - Notice of claim; response; petition for review; appeal; acknowledgment of receipt
§ 42-16257 - Valuation of property
§ 42-16258 - Correcting tax roll by county treasurer
§ 42-16259 - Transmittal of corrected billing to taxpayer; delinquency; refunds; interest
§ 42-17002 - Property tax oversight commission
§ 42-17003 - Duties; notification
§ 42-17004 - Hearing and appeals of commission findings
§ 42-17005 - Adjustments to levy
§ 42-17051 - Limit on county, municipal and community college primary property tax levy
§ 42-17052 - Values furnished by county assessor and fire districts
§ 42-17053 - Estimate of personal property tax roll
§ 42-17054 - Levy limit worksheet
§ 42-17055 - Public inspection of values used in computing levy limitation
§ 42-17101 - Annual county and municipal financial statement and estimate of expenses
§ 42-17102 - Contents of estimate of expenses
§ 42-17104 - Public hearing on expenditures and tax levy
§ 42-17105 - Adoption of budget
§ 42-17106 - Expenditures limited to budgeted purposes; transfer of monies
§ 42-17107 - Truth in taxation notice and hearing; roll call vote on tax increase; definition
§ 42-17108 - Encumbering municipal monies to pay obligations after close of fiscal year
§ 42-17109 - Alternative and additional method of leasing municipal facilities
§ 42-17110 - Budget of a newly incorporated city or town
§ 42-17151 - County, municipal, community college and school tax levy
§ 42-17152 - Extending tax roll; limitation on residential property tax; effect of informalities
§ 42-17153 - Lien for taxes; time lien attaches; priority
§ 42-17155 - County property tax information worksheet
§ 42-17201 - County levy limit override
§ 42-17202 - Community college district levy limit override
§ 42-17203 - County levy for community college; election
§ 42-17251 - Extension of assessment roll to all taxing jurisdictions in the county; equalization
§ 42-17252 - Municipal assessment and tax roll
§ 42-17253 - Computing municipal tax rate; levy
§ 42-17254 - Assessment and collection of municipal taxes
§ 42-17255 - Remitting tax collections to municipality
§ 42-17256 - Application of tax law to municipal taxes; special taxes and assessments
§ 42-17257 - Notice of establishment or change in city, town or taxing district boundaries
§ 42-17302 - Election to defer residential property taxes; qualifications
§ 42-17303 - Property entitled to tax deferral
§ 42-17305 - Filing the claim for deferral; appealing denied claim
§ 42-17306 - Certificate of deferral; record
§ 42-17307 - Refund of deferred taxes deposited in escrow
§ 42-17308 - Lien of deferred taxes and accrued interest
§ 42-17309 - Sale of deferred tax liens to state; interest on lien
§ 42-17311 - Events requiring payment of deferred tax
§ 42-17312 - Payment of deferred taxes; due dates and delinquency; enforcement of lien
§ 42-17401 - Elderly assistance fund; primary school district tax reduction; definition
§ 42-18001 - County treasurer as tax collector; bond
§ 42-18003 - Delivery of roll to county treasurer; resolution for collecting taxes
§ 42-18004 - Transmitting statement of taxes due state to state treasurer
§ 42-18005 - Property tax collection; liens assigned to state
§ 42-18051 - Notice of tax; payment by electronic funds transfer
§ 42-18052 - Due dates and times; delinquency
§ 42-18053 - Interest on delinquent taxes; exceptions; waiver
§ 42-18054 - Tax statements for mortgaged property; liability
§ 42-18055 - Posting payments; receipts
§ 42-18058 - Collection and payment of tax on livestock in feedlot or stockyard; exceptions
§ 42-18059 - Payment of tax on property sold at judicial sale or by fiduciary
§ 42-18060 - Lien of fiduciary paying tax
§ 42-18061 - Refund of overpayment due to change in tax roll; reversion of unclaimed refund
§ 42-18101 - Sale and foreclosure of tax liens; effect of insubstantial failure to comply
§ 42-18102 - Delinquent tax record
§ 42-18103 - Notice of delinquent taxes
§ 42-18104 - Taxes for which lien may be sold
§ 42-18105 - Limitation on sale for unpaid tax; exceptions
§ 42-18106 - Delinquent tax list and notice of sale
§ 42-18107 - Additional penalty on listed property
§ 42-18108 - Personal notice of proposed sale
§ 42-18109 - Publication and posting of list and notice
§ 42-18110 - Affidavits of posting and publication
§ 42-18111 - Parcels; property description; designation of owner unnecessary
§ 42-18113 - Procedure in the case of no bid; assignment to state
§ 42-18114 - Successful purchaser
§ 42-18115 - Easements and liens not extinguished by sale
§ 42-18116 - Payment; resale or recovery on reneged bid; processing fee
§ 42-18117 - Record of tax lien sales
§ 42-18118 - Certificate of purchase or registered certificate; form; assignment; fee
§ 42-18119 - Certificate of purchase as evidence of valid procedure
§ 42-18120 - Duplicate certificate of purchase; fee
§ 42-18121.01 - Subsequent purchaser; assignment
§ 42-18122 - Resale of tax liens assigned to the state; fee
§ 42-18123 - Distribution of monies
§ 42-18126 - Failure to perform duty by county treasurer; classification
§ 42-18127 - Expiration of lien and certificate; notice; applicability
§ 42-18151 - Who may redeem real property tax liens; persons owning partial interest
§ 42-18152 - When lien may be fully redeemed; partial payment refund
§ 42-18153 - Amount required for redemption
§ 42-18154 - Certificate of redemption; statement of partial payment; issuance; contents; fee
§ 42-18201 - Action to foreclose right to redeem; subsequent certificates of purchase by assignment
§ 42-18203 - Application of law and rules of procedure
§ 42-18204 - Judgment foreclosing right to redeem; effect
§ 42-18205 - County treasurer's deed; form
§ 42-18206 - Redemption during pendency of action to foreclose
§ 42-18207 - Prosecution of action brought by state; disposition of costs
§ 42-18208 - Expiration of lien and certificate; notice
§ 42-18261 - Application for treasurer's deed by board of supervisors on behalf of state
§ 42-18262 - Costs; charge against county general fund
§ 42-18264 - Personal notice by certified mail
§ 42-18265 - Publishing notice
§ 42-18266 - Posting notice on the property
§ 42-18267 - Issuance of treasurer's deed; form
§ 42-18301 - List of real property held by state under tax deed
§ 42-18303 - Auction and sale of land held by state under tax deed; disposition of proceeds
§ 42-18304 - Adverse occupation of land held by state under tax deed
§ 42-18351 - Circumstances for abating tax and removing tax lien
§ 42-18353 - Certificate of removal and abatement; purging record of tax, penalty and interest
§ 42-18401 - Collection of personal property tax by seizure and sale
§ 42-18402 - Seizure and sale of personal property about to be removed or concealed
§ 42-18403 - Notice required before seizing railroad rolling stock
§ 42-19001 - Powers of county assessor
§ 42-19002 - Personal property tax roll
§ 42-19003 - Improvements on unpatented land, mining claims or state land; exemption
§ 42-19003.01 - Computers and equipment; hardware; software; definition
§ 42-19004 - Property in transit and transient property
§ 42-19005 - Property leased or rented from inventory
§ 42-19006 - Notice of valuation
§ 42-19007 - Transmission of personal property valuation to county treasurer
§ 42-19008 - Violation; classification
§ 42-19051 - Administrative review of valuation or classification by assessor
§ 42-19052 - Appeal from assessor
§ 42-19101 - Extension and levy of tax
§ 42-19103 - Proration of tax on property that is leased or rented from inventory
§ 42-19107 - Unlawful sale, transfer or removal of personal property; classification
§ 42-19108 - Issuance of tax bill
§ 42-19109 - Authority to seize and sell personal property for delinquent taxes
§ 42-19110 - Seizure of property
§ 42-19115 - Return of sale; distribution of proceeds
§ 42-19117 - Tax as debt against property owner; action to collect tax
§ 42-19118 - Clearing uncollectible tax
§ 42-19151 - Definition of mobile home
§ 42-19152 - Taxation of mobile homes
§ 42-19153 - Application and exemptions
§ 42-19154 - Landowner's register of mobile homes and monthly report; violation; classification
§ 42-19155 - Unlawful sale or removal of mobile home; classification
§ 42-19156 - Review and appeal
§ 42-19157 - Collection of delinquent taxes
§ 42-19158 - Notice of intent to seize mobile home in possession of person not listed on tax bill
§ 42-19159 - Owner's action to collect delinquent tax from previous owner
§ 42-19160 - Delinquent taxes accruing under previous ownership