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Section 10-4-1 - Property generally subject to taxation. - 10-4-1. Property generally subject to taxation. All real property in...
Section 10-4-2 - Definition of real property for ad valorem taxation purposes. - 10-4-2. Definition of real property for ad valorem taxation purposes....
Section 10-4-2.1 - Improvements on leased sites taxed as real property--Collection of delinquent taxes. - 10-4-2.1. Improvements on leased sites taxed as real property--Collection of...
Section 10-4-2.2 - Personal property defined for ad valorem taxation. - 10-4-2.2. Personal property defined for ad valorem taxation. Personal property...
Section 10-4-2.3 - Portable livestock shelters not real property. - 10-4-2.3. Portable livestock shelters not real property. Real property as...
Section 10-4-2.4 - Manufactured homes and mobile homes as real property. - 10-4-2.4. Manufactured homes and mobile homes as real property. Real...
Section 10-4-2.5 - Transfer or reassignment of manufactured home classed as real property--Affidavit requirement. - 10-4-2.5. Transfer or reassignment of manufactured home classed as real...
Section 10-4-2.6 - Sale of manufactured home or mobile home by licensed dealer--Reporting requirements. - 10-4-2.6. Sale of manufactured home or mobile home by licensed...
Section 10-4-2.7 - Manufactured home reclassified as exempt. - 10-4-2.7. Manufactured home reclassified as exempt. If a manufactured home...
Section 10-4-3 - Assessment and description of land acquired by reliction. - 10-4-3. Assessment and description of land acquired by reliction. Lands...
Section 10-4-4 - Trees under Timber Culture Act not considered improvement. - 10-4-4. Trees under Timber Culture Act not considered improvement. Trees...
Section 10-4-5 - Valuation of land containing artesian well. - 10-4-5. Valuation of land containing artesian well. The land upon...
Section 10-4-6.1 - Exemption from taxation of personal property not centrally assessed--Taxes or fees in lieu unimpaired. - 10-4-6.1. Exemption from taxation of personal property not centrally assessed--Taxes...
Section 10-4-7 - Report of publicly owned property filed with secretary of revenue--Availability to county director. - 10-4-7. Report of publicly owned property filed with secretary of...
Section 10-4-8 - Property acquired for highway purposes exempt. - 10-4-8. Property acquired for highway purposes exempt. All real property,...
Section 10-4-8.1 - Local industrial development corporation property exempt from taxation--Limitation. - 10-4-8.1. Local industrial development corporation property exempt from taxation--Limitation. Seven...
Section 10-4-9 - Property owned by religious society and used exclusively for religious purposes exempt--Sale of property by religious society. - 10-4-9. Property owned by religious society and used exclusively for...
Section 10-4-9.1 - Property owned by public charity and used for charitable purposes exempt. - 10-4-9.1. Property owned by public charity and used for charitable...
Section 10-4-9.2 - Property owned by benevolent organization and used exclusively for benevolent purposes exempt--Exception. - 10-4-9.2. Property owned by benevolent organization and used exclusively for...
Section 10-4-9.3 - Property owned by nonprofit corporation, organization, or society and used primarily for health care and related purposes exempt. - 10-4-9.3. Property owned by nonprofit corporation, organization, or society and...
Section 10-4-9.4 - Congregate housing facility owned by nonprofit corporation, organization, or society exempt--Conditions. - 10-4-9.4. Congregate housing facility owned by nonprofit corporation, organization, or...
Section 10-4-9.5 - Continuum of care defined--Additional health care. - 10-4-9.5. Continuum of care defined--Additional health care. For the purposes...
Section 10-4-10 - Agricultural land of charitable, benevolent and religious societies. - 10-4-10. Agricultural land of charitable, benevolent and religious societies. Agricultural...
Section 10-4-11 - Residential and mercantile property belonging to societies taxable. - 10-4-11. Residential and mercantile property belonging to societies taxable. If...
Section 10-4-12 - Property of charitable, benevolent or religious society used partly for income and partly for society purposes. - 10-4-12. Property of charitable, benevolent or religious society used partly...
Section 10-4-13 - Educational institution property exempt--Exceptions. - 10-4-13. Educational institution property exempt--Exceptions. All property owned by any...
Section 10-4-13.1 - Agricultural structures specially classified--Amount exempt from taxation--Relative defined. - 10-4-13.1. Agricultural structures specially classified--Amount exempt from taxation--Relative defined. Buildings...
Section 10-4-13.2 - Nonexempt use of educational institution property--Assessed value. - 10-4-13.2. Nonexempt use of educational institution property--Assessed value. If any...
Section 10-4-14 - Property of agricultural and horticultural societies exempt. - 10-4-14. Property of agricultural and horticultural societies exempt. The grounds,...
Section 10-4-15 - Application for exemption of business incubator, charitable, religious, educational, or local industrial development property. - 10-4-15. Application for exemption of business incubator, charitable, religious, educational,...
Section 10-4-15.1 - Publication of list of tax-exempt property. - 10-4-15.1. Publication of list of tax-exempt property. The director of...
Section 10-4-16 - Examination, recommendations, and determination of application for tax-exempt status. - 10-4-16. Examination, recommendations, and determination of application for tax-exempt status....
Section 10-4-17 - Notice and hearing on preliminary determination of taxability of charitable, religious and educational institution property--Final determination. - 10-4-17. Notice and hearing on preliminary determination of taxability of...
Section 10-4-18 - Appeal from county board determination that property is taxable. - 10-4-18. Appeal from county board determination that property is taxable....
Section 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. Continuation of tax-exempt status of property--Annual statement required--Recommendation for...
Section 10-4-20 - Permanent record and annual report of tax-exempt property. - 10-4-20. Permanent record and annual report of tax-exempt property. The...
Section 10-4-21 - Periodic review of tax-exempt property--Board action to change status--Review requested by secretary of revenue. - 10-4-21. Periodic review of tax-exempt property--Board action to change status--Review...
Section 10-4-22 - Effective date of change in tax-exempt status. - 10-4-22. Effective date of change in tax-exempt status. Any review...
Section 10-4-23 - Tax-exempt and railroad property taxed to long-term lessee or contract purchaser. - 10-4-23. Tax-exempt and railroad property taxed to long-term lessee or...
Section 10-4-24 - Homestead exempt from state taxes--Description of homestead included in assessment statement--Apportionment of value. - 10-4-24. Homestead exempt from state taxes--Description of homestead included in...
Section 10-4-24.9 - Paraplegic dwellings specially classified for tax purposes--Lands included. - 10-4-24.9. Paraplegic dwellings specially classified for tax purposes--Lands included. All...
Section 10-4-24.10 - Exemption for dwelling of paraplegic or amputee veteran or surviving spouse. - 10-4-24.10. Exemption for dwelling of paraplegic or amputee veteran or...
Section 10-4-24.11 - Reduction of tax on dwelling owned by paraplegic. - 10-4-24.11. Reduction of tax on dwelling owned by paraplegic. To...
Section 10-4-24.12 - Percentage of paraplegic's tax reduction for single-member household. - 10-4-24.12. Percentage of paraplegic's tax reduction for single-member household. The...
Section 10-4-24.13 - Percentage of paraplegic's tax reduction for multiple-member household. - 10-4-24.13. Percentage of paraplegic's tax reduction for multiple-member household. The...
Section 10-4-24.14 - Reduction of tax on dwelling owned by paraplegic--Application. - 10-4-24.14. Reduction of tax on dwelling owned by paraplegic--Application. The...
Section 10-4-25 - Cemetery lot exempt. - 10-4-25. Cemetery lot exempt. One lot in a cemetery for...
Section 10-4-26 - Exemption from property tax penalties of persons serving in armed forces during hostilities. - 10-4-26.Exemption from property tax penalties of persons serving in armed...
Section 10-4-30 - Single-family dwellings of disabled or senior citizens classified. - 10-4-30. Single-family dwellings of disabled or senior citizens classified. Single-family...
Section 10-4-35 - Wellness center defined--Taxable percentage. - 10-4-35. Wellness center defined--Taxable percentage. For the purposes of §10-4-9.3,...
Section 10-4-39 - Exemption of facility operated as a multi-tenant business incubator. - 10-4-39. Exemption of facility operated as a multi-tenant business incubator....
Section 10-4-40 - Partial exemption of dwellings owned by certain disabled veterans. - 10-4-40. Partial exemption of dwellings owned by certain disabled veterans....
Section 10-4-41 - Partial exemption for owner-occupied dwellings of surviving spouses of certain veterans. - 10-4-41. Partial exemption for owner-occupied dwellings of surviving spouses of...
Section 10-4-42 - Renewable resource defined. - 10-4-42. Renewable resource defined. For purposes of §§10-4-42 to 10-4-45,...
Section 10-4-43 - Renewable energy facility defined. - 10-4-43. Renewable energy facility defined. For purposes of §§10-4-42 to...
Section 10-4-44 - Renewable energy facilities with less than five megawatts of nameplate capacity classified--Property taxable--Exemption. - 10-4-44. Renewable energy facilities with less than five megawatts of...
Section 10-4-45 - Renewable energy property not subject to discretionary formulas. - 10-4-45. Renewable energy property not subject to discretionary formulas. Renewable...
Section 10-4-46 - Labor union property used exclusively for educational purpose exempt. - 10-4-46. Labor union property used exclusively for educational purpose exempt....