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Section 10-6-101 - Definition of terms. - 10-6-101. Definition of terms. Terms used in this chapter mean:...
Section 10-6-102 - Mill levy defined--Substitution. - 10-6-102. Mill levy defined--Substitution. The term, mill levy, wherever it...
Section 10-6-103 - One mill defined--Substitution. - 10-6-103. One mill defined--Substitution. The term, one mill, wherever it...
Section 10-6-104 - Fair market value and full and true value defined. - 10-6-104. Fair market value and full and true value defined....
Section 10-6-105 - Period during which assessment made--Date of assessment. - 10-6-105. Period during which assessment made--Date of assessment. All real...
Section 10-6-106 - Leased school lands classified separately--Assessment date and valuation date--Assessment, equalization, and taxation of school and endowment lands. - 10-6-106. Leased school lands classified separately--Assessment date and valuation date--Assessment,...
Section 10-6-108 - Statement of real property required of taxpayers. - 10-6-108. Statement of real property required of taxpayers. The director...
Section 10-6-109 - Viewing of property--Inspection of records--Recording assessed value. - 10-6-109. Viewing of property--Inspection of records--Recording assessed value. For the...
Section 10-6-110 - Classification of property--Notation by director. - 10-6-110. Classification of property--Notation by director. For the purposes of...
Section 10-6-111 - Agricultural land taxed without regard to zoning. - 10-6-111. Agricultural land taxed without regard to zoning. Any land...
Section 10-6-112 - Classification of agricultural land--Criteria. - 10-6-112. Classification of agricultural land--Criteria. For tax purposes, land is...
Section 10-6-113 - Property tax freeze authorized for agricultural property of beginning farmer. - 10-6-113. Property tax freeze authorized for agricultural property of beginning...
Section 10-6-114 - Criteria for qualifying for tax freeze on agricultural property of beginning farmer. - 10-6-114. Criteria for qualifying for tax freeze on agricultural property...
Section 10-6-115 - State-owned public shooting area or game production area assessed and taxed as agricultural land. - 10-6-115. State-owned public shooting area or game production area assessed...
Section 10-6-116 - Agricultural land--Riparian buffer strip described--Additional county board authorization. - 10-6-116. Agricultural land--Riparian buffer strip described--Additional county board authorization. Any...
Section 10-6-117 - Agricultural land--Riparian buffer strip classification--Criteria. - 10-6-117. Agricultural land--Riparian buffer strip classification--Criteria. Agricultural land shall be...
Section 10-6-118 - Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip. - 10-6-118. Penalty for misrepresentation of agricultural land as qualifying as...
Section 10-6-119 - Basis for determining valuation for tax purposes--Cost, market and income approaches to appraisal considered. - 10-6-119. Basis for determining valuation for tax purposes--Cost, market and...
Section 10-6-120 - Property not used for agriculture separately assessed. - 10-6-120. Property not used for agriculture separately assessed. Land or...
Section 10-6-121 - Minimum and maximum median sales to assessment ratio. - 10-6-121. Minimum and maximum median sales to assessment ratio. The...
Section 10-6-122 - Maximum coefficient of dispersion. - 10-6-122. Maximum coefficient of dispersion. The coefficient of dispersion for...
Section 10-6-123 - Distinction between agricultural and nonagricultural real property. - 10-6-123. Distinction between agricultural and nonagricultural real property. For the...
Section 10-6-124 - Promulgation of rules--Purposes. - 10-6-124. Promulgation of rules--Purposes. The secretary of revenue may promulgate...
Section 10-6-125 - Assessed value of inundated farmlands--Classification. - 10-6-125. Assessed value of inundated farmlands--Classification. If an application is...
Section 10-6-126 - Request for special assessment for inundated farmland--Time limit--Description of land. - 10-6-126. Request for special assessment for inundated farmland--Time limit--Description of...
Section 10-6-127 - Agricultural land to be assessed based on agricultural income value. - 10-6-127. Agricultural land to be assessed based on agricultural income...
Section 10-6-128 - Agricultural income value--Determination--Database of cropland data. - 10-6-128. Agricultural income value--Determination--Database of cropland data. The secretary of...
Section 10-6-129 - Factors used for percentage of annual earning capacity. - 10-6-129. Factors used for percentage of annual earning capacity. The...
Section 10-6-130 - Soil classification--Land categorization--Director adjustments. - 10-6-130. Soil classification--Land categorization--Director adjustments. All soils must be divided...
Section 10-6-131 - Agricultural income value for county--Adjustment of assessed value by director. - 10-6-131. Agricultural income value for county--Adjustment of assessed value by...
Section 10-6-132 - Classification of buildings and structures. - 10-6-132. Classification of buildings and structures. Buildings and structures, other...
Section 10-6-133 - Fair market value of agricultural land. - 10-6-133. Fair market value of agricultural land. The agricultural income...
Section 10-6-134 - Agricultural Land Assessment Implementation and Oversight Advisory Task Force. - 10-6-134. Agricultural Land Assessment Implementation and Oversight Advisory Task Force....
Section 10-6-135 - Recommendations required by Agricultural Land Assessment Implementation and Oversight Advisory Task Force. - 10-6-135. Recommendations required by Agricultural Land Assessment Implementation and Oversight...
Section 10-6-136 - Centrally assessed operating property classified--Percentage of value at which equalized. - 10-6-136. Centrally assessed operating property classified--Percentage of value at which...
Section 10-6-137 - Discretionary formula for reduced taxation of new structures and additions--Partially constructed structures. - 10-6-137. Discretionary formula for reduced taxation of new structures and...
Section 10-6-137.1 - Discretionary formula for reduced taxation of new residential structures. - 10-6-137.1. Discretionary formula for reduced taxation of new residential structures....
Section 10-6-138 - Municipal adoption of reduction for new property. - 10-6-138. Municipal adoption of reduction for new property. If the...
Section 10-6-139 - Adoption of assessed value formula by governing board of improvement district. - 10-6-139. Adoption of assessed value formula by governing board of...
Section 10-6-140 - [Effective until June 30, 2025] Real property receiving discretionary formula prior to July 1, 2020. - 10-6-140. [Effective until June 30, 2025] Real property receiving discretionary...
Section 10-6-141 - Boundaries of redevelopment neighborhood. - 10-6-141. Boundaries of redevelopment neighborhood. The board of county commissioners...
Section 10-6-142 - Standards for redevelopment neighborhood property within municipality. - 10-6-142. Standards for redevelopment neighborhood property within municipality. Any property...
Section 10-6-143 - Classification of certain residential property. - 10-6-143. Classification of certain residential property. Real property that is...
Section 10-6-144 - Valuation of certain residential property. - 10-6-144. Valuation of certain residential property. Property classified pursuant to...
Section 10-6-145 - Unrecorded improvements to real property--Notification of value to county auditor. - 10-6-145. Unrecorded improvements to real property--Notification of value to county...
Section 10-6-146 - Improvements to which provisions not applicable--Petition and hearing prior to notification of auditor. - 10-6-146. Improvements to which provisions not applicable--Petition and hearing prior...
Section 10-6-147 - Petition for reversal of director's decision--Notice and hearing. - 10-6-147. Petition for reversal of director's decision--Notice and hearing. Any...
Section 10-6-148 - Railroad and highway rights-of-way deducted in valuing land. - 10-6-148. Railroad and highway rights-of-way deducted in valuing land. The...
Section 10-6-149 - Real estate list included in assessment lists, rolls, and book--Contents. - 10-6-149. Real estate list included in assessment lists, rolls, and...
Section 10-6-150 - Form for real estate list. - 10-6-150. Form for real estate list. The list required by...
Section 10-6-151 - Equalization director's affidavit attached to real estate list. - 10-6-151. Equalization director's affidavit attached to real estate list. Each...
Section 10-6-152 - Records of county auditor or treasurer authorized as tax records. - 10-6-152. Records of county auditor or treasurer authorized as tax...
Section 10-6-153 - Delivery of updated records to boards of equalization--Open to public inspection. - 10-6-153. Delivery of updated records to boards of equalization--Open to...
Section 10-6-154 - Notice of assessment--Required information--Promulgation of rules. - 10-6-154. Notice of assessment--Required information--Promulgation of rules. The director shall...
Section 10-6-155 - Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules. - 10-6-155. Notice to real property owners of certain increases in...
Section 10-6-156 - Counties not in compliance--Basis of request for and issuance of certificate of compliance. - 10-6-156. Counties not in compliance--Basis of request for and issuance...
Section 10-6-157 - Consideration of federal income tax credits in assessing property prohibited. - 10-6-157. Consideration of federal income tax credits in assessing property...