Article 36 - Valuation of Property

Article 36 - Valuation of Property

Section 7-36-1 - Provisions for valuation of property; applicability.
Section 7-36-2 - Allocation of responsibility for valuation and determining classification of property for property taxation purposes; county assessor and department.
Section 7-36-2.1 - Classification of property.
Section 7-36-3 - Industrial revenue bond, pollution control bond, economic development bond and regional air center special economic district bond project property; health-related equipment; tax status.
Section 7-36-3.1 - Metropolitan redevelopment property; tax status of lessee's interests.
Section 7-36-3.2 - Enterprise zone property; tax status of lessee's interests.
Section 7-36-4 - Fractional property interests; definitions; taxation and valuation of fractional interests.
Section 7-36-7 - Property subject to valuation for property taxation purposes.
Section 7-36-8 - Tangible personal property exempt from property tax; exceptions.
Section 7-36-14 - Taxable situs; allocation of value of property.
Section 7-36-15 - Methods of valuation for property taxation purposes; general provisions.
Section 7-36-16 - Responsibility of county assessors to determine and maintain current and correct values of property.
Section 7-36-18 - Collection and publication of property valuation data.
Section 7-36-19 - Valuation of major industrial and commercial properties; specialists' services furnished to county assessor by department.
Section 7-36-20 - Special method of valuation; land used primarily for agricultural purposes.
Section 7-36-21 - Special method of valuation; livestock.
Section 7-36-21.2 - Limitation on increases in valuation of residential property.
Section 7-36-21.3 - Limitation on increase in value for single-family dwellings occupied by low-income owners who are sixty-five years of age or older or disable; requirements; penalties.
Section 7-36-22 - Mineral property; definitions and classifications for valuation purposes.
Section 7-36-23 - Special method of valuation; mineral property and property used in connection with mineral property; exception for potash and uranium mineral property and property used in connection with potash and uranium mineral property.
Section 7-36-24 - Special method of valuation; mineral property and property used in connection with mineral property when the primary production from the mineral property is potash.
Section 7-36-25 - Special method of valuation; mineral property and property used in connection with mineral property when the primary production from the mineral property is uranium.
Section 7-36-26 - Special method of valuation; manufactured homes.
Section 7-36-27 - Special method of valuation; pipelines, tanks, sales meters and plants used in the processing, gathering, transmission, storage, measurement or distribution of oil, natural gas, carbon dioxide or liquid hydrocarbons.
Section 7-36-28 - Special method of valuation; pipelines, tanks, collection systems, meters, plants and hydrants used in the collection, transmission, storage, treatment, discharge, measurement or distribution of water or wastewater.
Section 7-36-29 - Special method of valuation; property used for the generation, transmission or distribution of electric power or energy.
Section 7-36-30 - Special methods of valuation; property that is part of a communications system.
Section 7-36-31 - Special method of valuation; operating railroad property.
Section 7-36-32 - Special method of valuation; commercial aircraft.
Section 7-36-33 - Special method of valuation; certain industrial and commercial personal property.

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