Chapter 458-12. Property tax division—Rules for assessors.  


Section 458-12-005. Definition—Property—Personal.
Section 458-12-010. Definition—Property—Real.
Section 458-12-012. Definition—Irrigation systems—Real—Personal.
Section 458-12-025. Compensation for assistance by department of revenue at request of assessor.
Section 458-12-030. County appraisers' salary and classification plan.
Section 458-12-035. Standard forms.
Section 458-12-045. Listing of real property—Contracts for sale of public lands.
Section 458-12-050. Omitted property and omitted value.
Section 458-12-055. Taxable situs—Real property.
Section 458-12-060. Listing of personal property.
Section 458-12-110. Listing of personal property by the assessor—Penalties for failing to list personal property and for making a false or fraudulent listing.
Section 458-12-115. Personalty—Taxable situs—In general.
Section 458-12-120. Situs of personalty—Beer kegs.
Section 458-12-140. Taxing district boundaries—Designation of tax code area.
Section 458-12-155. Listing of property—Public lands—Federal lands—Exclusive or concurrent jurisdiction.
Section 458-12-160. Listing of property—Public land—Conveyances.
Section 458-12-165. Listing of property—Public lands—Purchase by state, county or city.
Section 458-12-170. Listing of property—Public lands—Possessory rights.
Section 458-12-175. Listing of property—Public lands—Leasehold interests and improvements.
Section 458-12-180. Listing of property—Public lands—Public body as lessee—Improvements.
Section 458-12-251. Computer software—Definitions—Valuation.
Section 458-12-295. Exemption—Agricultural products—Grains, flour, fruit, vegetables and fish—Cancellation.
Section 458-12-296. Exemption—Ores and metals.
Section 458-12-310. Valuation of property—Personal property.
Section 458-12-342. New construction—Assessment.
Section 458-12-343. New construction—Reports.
Section 458-12-360. Notice of change in value of real property.