Article 3 LISTING PROPERTY FOR TAXATION

Article 3 LISTING PROPERTY FOR TAXATION

79-301 Personal property to be listed and assessed.
79-303 Who to list property.
79-304 Place of listing of certain property for taxation purposes.
79-305a Rendition preparers; definitions.
79-306 Listing of tangible personal property for taxation; time of filing; certification by preparer.
79-306d Valuation and listing of certain motor vehicles; motor vehicles excluded; determination of value of motor vehicles; replacement vehicle, defined; duties of county appraiser, county treasurer and director of property valuation.
79-306e Valuation of watercraft, proration.
79-308 Statements to include tax situs information.
79-309 Time of listing and valuation; sale or transfer after January 1 and tax-exempt investment prior thereto.
79-310a Assessment and taxation of shares of stock of corporations classified as regulated investment companies; corporations not subject to certain acts.
79-319 Collection of tax; removal of personalty from county before taxes paid.
79-319a Same; removal of buildings from delinquent real estate; penalty.
79-320 Same; duty of public officers.
79-322 Highway or railway bridge on state line; listing and valuing.
79-329 Oil and gas property as personalty.
79-330 Oil and gas properties; valuation and assessment; cancellation of taxes of less than $5.
79-331 Same; determination of value; changes in determination of value of production; limitations on information used to establish fair market value.
79-332a Listing of oil and gas property; penalty for late filing or failure to file; extension of time; distribution of taxes paid under protest; abatement of penalty.
79-333 Listing of oil and gas property; false statement; fraudulent acts; misdemeanor; penalty.
79-335 Mobile and manufactured homes; listing for property taxation; forms; valuation and listing on rolls.
79-336 Owner, lessee or operator of park or land to notify assessor of all mobile and manufactured homes located in park or on land; forms.
79-337 Same; failure of owner or operator of park or land to notify assessor; class C misdemeanor.
79-338 Owner, lessee or operator of dock to notify assessor of watercraft and owners; information and forms; definitions.
79-339 Same; failure to notify, class C misdemeanor.
79-340 Mobile and manufactured homes as personal property; exception.
79-344 Cancellation of personal property tax, when.

We have updated our Terms of Service, Privacy Policy, and Disclosures. By continuing to browse this site, you agree to our Terms of Service, Privacy Policy, and Disclosures.

Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal insurance products you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.

LegalFix provides its members with access to legal services through a network of provider law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.

The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our provider law firms.

You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your provider law firm.

The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.

Use of this website, the purchase of legal insurance products, and access to the LegalFix network of provider law firms are subject to the LegalFix Terms of Service and Privacy Policy.

Bookish