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15-6-139 · Repealed.
15-6-140 · Repealed.
15-6-141 · Class nine property -- description -- taxable percentage.
15-6-142 · Repealed.
15-6-143 · Class ten property -- description -- taxable percentage.
15-6-144 · Repealed.
15-6-145 · Class twelve property -- description -- taxable percentage.
15-6-146 · Repealed.
15-6-147 · Repealed.
15-6-148 · Repealed.
15-6-149 · Repealed.
15-6-150 · Repealed.
15-6-151 · Renumbered 15-6-191.
15-6-152 · Renumbered 15-6-192.
15-6-153 · Repealed.
15-6-154 · Repealed.
15-6-155 · Repealed.
15-6-156 · Class thirteen property -- description -- taxable percentage.
15-6-157 · Class fourteen property -- description -- taxable percentage.
15-6-158 · Class fifteen property -- description -- taxable percentage.
15-6-159 · Class sixteen property -- description -- taxable percentage.
15-6-160 · 15-6-160 and 15-6-161 reserved.
15-6-162 · Class seventeen property -- description -- taxable percentage.
15-6-163 · Class eighteen property -- description -- taxable percentage.
15-6-164 · 15-6-164 through 15-6-190 reserved.
15-6-191 · Repealed.
15-6-192 · Repealed.
15-6-193 · Repealed.
15-6-194 · Rules.
15-6-201 · Governmental, charitable, and educational categories -- exempt property.
15-6-202 · Freeport merchandise and business inventories exemption -- definitions.
15-6-203 · Veterans' exemptions -- clubhouse -- land -- incompetent veterans' trusts.
15-6-204 · Money and credits exemption.
15-6-205 · State water conservation projects exempt.
15-6-206 · Irrigation and drainage facilities -- when exempt.
15-6-207 · Agricultural producer exemptions -- products -- unused beet equipment -- low-value buildings, implements, and machinery.
15-6-208 · Mineral exemptions -- small coal or metal mines producer -- travertine -- bentonite.
15-6-209 · Community services buildings exempt.
15-6-210 · Repealed.
15-6-211 · Repealed.
15-6-212 · Repealed.
15-6-213 · Down-hole equipment in oil and gas wells exempt.
15-6-214 · Terminated.
15-6-215 · Exemption for motion picture and television commercial property.
15-6-216 · Exemption of improvements made to commercial buildings to remove barriers to persons with disabilities.
15-6-217 · Exemption for vehicle of certain health care professionals.
15-6-218 · Intangible personal property exemption.
15-6-219 · (Temporary) Personal and other property exemptions.
15-6-219 · (Effective January 1, 2036) Personal and other property exemptions.
15-6-220 · Agricultural processing facilities exemption.
15-6-221 · Exemption for rental housing providing affordable housing to lower-income tenants.
15-6-222 · Repealed.
15-6-223 · Timber exemption.
15-6-224 · Nonfossil energy generation.
15-6-225 · Small electrical generation equipment exemption.
15-6-226 · Terminated.
15-6-227 · Property on railroad land leased by nonprofit organizations.
15-6-228 · Property subject to registration fee.
15-6-229 · Exemption for land adjacent to transmission line right-of-way easement -- application -- limitations.
15-6-230 · Temporary exemption for certain tribal property -- rulemaking.
15-6-231 · Terminated.
15-6-232 · Terminated.
15-6-233 · Terminated.
15-6-234 · Duty to report change in use.
15-6-235 · New property tax exemptions -- department notification to local governments.
15-6-236 · 15-6-236 reserved.
15-6-237 · Periodic review of exempt property -- rulemaking.
15-6-238 · Public information on exempt property.
15-6-239 · 15-6-239 reserved.
15-6-240 · Intangible land value property exemption -- application procedure.
15-6-241 · Mobile home exemption.
15-6-242 · Exemption -- abandoned housetrailer, manufactured home, or mobile home.
15-6-243 · Fiber optic or coaxial cable abatement -- wireless infrastructure abatement -- review and comment by local taxing jurisdictions.
15-6-244 · Temporary exemption for residential subdivision development -- rulemaking.
15-6-245 · (Effective January 1, 2027) Statement of potential tax liability -- rulemaking authority.
15-6-301 · Definitions.
15-6-302 · Property tax assistance -- rulemaking.
15-6-303 · 15-6-303 and 15-6-304 reserved.
15-6-305 · Property tax assistance program -- fixed or limited income -- inflation adjustments.
15-6-306 · 15-6-306 through 15-6-310 reserved.
15-6-311 · Disabled veteran program.
15-6-312 · Time period for property tax assistance.
15-6-313 · 15-6-313 reserved.
15-6-314 · Injured first responder program.
15-6-401 · Legislative findings -- local government charters and fixed mill levy limits superseded.
15-6-402 · Definitions.
15-6-403 · 15-6-403 and 15-6-404 reserved.
15-6-405 · Homestead reduced tax rate -- application -- limitations.
15-6-406 · 15-6-406 reserved.
15-6-407 · Refund for failure to claim homestead reduced tax rate -- statutory appropriation.
15-6-408 · 15-6-408 through 15-6-410 reserved.
15-6-411 · Rental property reduced tax rate -- application -- limitations.
15-6-412 · 15-6-412 through 15-6-414 reserved.
15-6-415 · Homestead and rental property reduced tax rates -- improper approval -- penalty for false or fraudulent application.
15-6-416 · 15-6-416 and 15-6-417 reserved.
15-6-418 · Appeal or denial of reduced tax rate.
15-6-419 · 15-6-419 through 15-6-424 reserved.
15-6-425 · Rulemaking authority.
15-6-501 · Short title.
15-6-502 · Legislative purpose.