Section 458-12-055. Taxable situs—Real property.

Latest version.

The situs of real property is at the place where the property is located. The situs of a possessory interest in real property is at the place where the real property is situated.

Where a parcel of real property is located in more than one taxing district the portion lying within a particular district is assessable only in that district.

[Order PT 68-6, § 458-12-055, filed 4/29/68.]

Order PT 68-6, § 458-12-055, filed 4/29/68.

                    
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