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Part 1. General Provisions
15-8-101. Department responsibilities - 15-8-101. Department responsibilities. The department of revenue shall have full...
15-8-102. County to furnish office space -- allowable charge - 15-8-102. County to furnish office space -- allowable charge. The...
15-8-103. Repealed - 15-8-103. Repealed. Sec. 169, Ch. 27, Sp. L. November 1993....
15-8-104. Department audit and review of taxable value -- costs paid by department - 15-8-104. Department audit and review of taxable value -- costs...
15-8-105. Repealed - 15-8-105. Repealed. Sec. 169, Ch. 27, Sp. L. November 1993....
15-8-106. Repealed - 15-8-106. Repealed. Sec. 169, Ch. 27, Sp. L. November 1993....
15-8-107. through 15-8-110 reserved - 15-8-107 through 15-8-110 reserved.
15-8-111. Appraisal -- market value standard -- exceptions - 15-8-111. Appraisal -- market value standard -- exceptions. (1) All...
15-8-112. Assessments to be made on classification and appraisal - 15-8-112. Assessments to be made on classification and appraisal. (1)...
15-8-113. Appeal from percentage assignment - 15-8-113. Appeal from percentage assignment. If any taxpayer disagrees with...
15-8-114. Repealed - 15-8-114. Repealed. Sec. 169, Ch. 27, Sp. L. November 1993....
15-8-115. Department to defend property tax appeals -- costs and judgments - 15-8-115. Department to defend property tax appeals -- costs and...
Part 2. When Property Is Assessed
15-8-201. General assessment day - 15-8-201. General assessment day. (1) The department shall, between January...
15-8-202. Motor vehicle assessment by department of justice - 15-8-202. Motor vehicle assessment by department of justice. (1) (a)...
15-8-203. Repealed - 15-8-203. Repealed. Sec. 30, Ch. 712, L. 1979. History: En....
15-8-204. Supplemental assessment - 15-8-204. Supplemental assessment. When any personal property liable to taxation...
15-8-205. Initial assessment of class four trailer, manufactured home, and mobile home property -- when - 15-8-205. Initial assessment of class four trailer, manufactured home, and...
Part 3. How Property Is Assessed
15-8-301. Statement -- what to contain - 15-8-301. Statement -- what to contain. (1) The department may...
15-8-302. Repealed - 15-8-302. Repealed. Sec. 169, Ch. 27, Sp. L. November 1993....
15-8-303. Statement to be completed and returned to department - 15-8-303. Statement to be completed and returned to department. The...
15-8-304. Enforcement powers of department - 15-8-304. Enforcement powers of department. (1) The department may: (a)...
15-8-305. Repealed - 15-8-305. Repealed. Sec. 4, Ch. 357, L. 1985. History: En....
15-8-306. Property concealed or misrepresented - 15-8-306. Property concealed or misrepresented. Upon discovery, any property willfully...
15-8-307. Land assessment - 15-8-307. Land assessment. (1) Except as provided in subsection (2),...
15-8-308. Assessment not illegal for informality or delay - 15-8-308. Assessment not illegal for informality or delay. No assessment...
15-8-309. Violation and penalty - 15-8-309. Violation and penalty. A person who fails for any...
Part 4. Where Property Is Assessed
15-8-401. Consigned property - 15-8-401. Consigned property. All personal property consigned for sale to...
15-8-402. Property of person - 15-8-402. Property of person. The property of every person must...
15-8-403. Repealed - 15-8-403. Repealed. Sec. 11, Ch. 583, L. 1999. History: En....
15-8-404. Property of particular types of firms - 15-8-404. Property of particular types of firms. (1) The personal...
15-8-405. Street railroads, bridges, and ferries - 15-8-405. Street railroads, bridges, and ferries. Street railroads, bridges, and...
15-8-406. Assessment of public utilities in one county - 15-8-406. Assessment of public utilities in one county. Railroads operated...
15-8-407. Railroads - 15-8-407. Railroads. The roadway, roadbed, rails, rolling stock, and all...
15-8-408. Personal property - 15-8-408. Personal property. Personal property, other than livestock, subject to...
15-8-409. Property not otherwise specified - 15-8-409. Property not otherwise specified. All other taxable property must...
Part 5. To Whom Property Is Assessed
15-8-501. Assessment of unknown or absent owners - 15-8-501. Assessment of unknown or absent owners. (1) If the...
15-8-502. Representative status to be designated - 15-8-502. Representative status to be designated. When a person is...
15-8-503. Undistributed property of deceased persons - 15-8-503. Undistributed property of deceased persons. The undistributed or unpartitioned...
15-8-504. Property and money in litigation - 15-8-504. Property and money in litigation. Money and property in...
15-8-505. through 15-8-510 reserved - 15-8-505 through 15-8-510 reserved.
15-8-511. Undivided interest in common elements of condominium project -- definition - 15-8-511. Undivided interest in common elements of condominium project --...
15-8-512. Common elements serving residential or commercial development - 15-8-512. Common elements serving residential or commercial development. (1) Each...
Part 6. Assessment Revision
15-8-601. Assessment revision -- conference for review - 15-8-601. Assessment revision -- conference for review. (1) (a) Except...
Part 7. Assessment and Map Books
15-8-701. Property tax record -- definition -- listing property in - 15-8-701. Property tax record -- definition -- listing property in....
15-8-702. Persons desiring to be listed - 15-8-702. Persons desiring to be listed. Lands described on the...
15-8-703. Repealed - 15-8-703. Repealed. Sec. 1, Ch. 17, L. 1985. History: (1)En....
15-8-704. Map book - 15-8-704. Map book. The department shall make maps showing public...
15-8-705. Repealed - 15-8-705. Repealed. Sec. 169, Ch. 27, Sp. L. November 1993....
15-8-706. Repealed - 15-8-706. Repealed. Sec. 169, Ch. 27, Sp. L. November 1993....
15-8-707. Correction of defects in property tax record - 15-8-707. Correction of defects in property tax record. (1) At...
15-8-708. Omissions in delinquent lists -- correction by publication - 15-8-708. Omissions in delinquent lists -- correction by publication. (1)...
15-8-709. Statement of changes to be sent to county clerk and recorder - 15-8-709. Statement of changes to be sent to county clerk...
15-8-710. Property tax record prima facie evidence - 15-8-710. Property tax record prima facie evidence. The property tax...
15-8-711. List of owners of multiple, undivided interests in parcel of land to county treasurer - 15-8-711. List of owners of multiple, undivided interests in parcel...