GroundRules
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- 7-32-19 · Repealed.
- 7-32-20 · Repealed.
- 7-32-21 · Repealed.
- 7-32-22 · Repealed.
- 7-32-23 · Repealed.
- 7-32-24 · Repealed.
- 7-32-25 · Repealed.
- 7-32-26 · Repealed.
- 7-32-27 · Repealed.
- 7-32-28 · Advance payment required.
- 7-33-1 · Short title.
- 7-33-2 · Definitions.
- 7-33-3 · Repealed.
- 7-33-4 · Privilege tax levied; collected by department; rate.
- 7-33-5 · Repealed.
- 7-33-6 · Refund.
- 7-33-7 · Natural gas on which tax has been levied; regulation by department.
- 7-33-8 · Tax return; tax remittance; additional information.
- 7-33-9 · Repealed.
- 7-33-10 · Repealed.
- 7-33-11 · Repealed.
- 7-33-12 · Repealed.
- 7-33-13 · Repealed.
- 7-33-14 · Repealed.
- 7-33-15 · Repealed.
- 7-33-16 · Repealed.
- 7-33-17 · Repealed.
- 7-33-18 · Repealed.
- 7-33-19 · Repealed.
- 7-33-20 · Repealed.
- 7-33-21 · Repealed.
- 7-33-22 · Repealed.
- 7-34-1 · Short title.
- 7-34-2 · Definitions.
- 7-34-3 · Method of determining assessed value.
- 7-34-4 · Ad valorem tax levied.
- 7-34-5 · Oil and gas production equipment ad valorem tax to be exclusive measure of ad valorem tax liability.
- 7-34-6 · Tax statement; tax due date.
- 7-34-7 · Department shall report to county; tax schedule.
- 7-34-8 · Repealed.
- 7-34-9 · Monthly report to department of finance and administration; remittances to state and county treasurers; state and county treasurers may distribute funds.
- 7-34-10 · Repealed.
- 7-34-11 · Repealed.
- 7-34-12 · Repealed.
- 7-34-13 · Repealed.
- 7-34-14 · Repealed.
- 7-34-15 · Repealed.
- 7-34-16 · Repealed.
- 7-34-17 · Repealed.
- 7-34-18 · Repealed.
- 7-34-19 · Repealed.
- 7-34-20 · Repealed.
- 7-35-1 · Short title.
- 7-35-2 · Definitions.
- 7-35-2.1 · Additional definition.
- 7-35-3 · Director's supervisory power over county assessors; duty to evaluate performance and provide technical assistance; property valuation fund created.
- 7-35-4 · Department to provide manuals and other materials.
- 7-35-5 · Training programs; attendance by assessor.
- 7-35-6 · Suspension of county assessor's functions; department's performance of county assessor's functions.
- 7-35-7 · Suspension of county treasurer's functions; department of finance and administration's performance of county treasurer's functions.
- 7-35-8 · Authority for director to reduce amount required to be reimbursed to department by counties for services provided by department.
- 7-35-9 · Repealed.
- 7-35-10 · Division to furnish valuation services to state agencies and political subdivisions of the state.
- 7-36-1 · Provisions for valuation of property; applicability.
- 7-36-2 · Allocation of responsibility for valuation and determining classification of property for property taxation purposes; county assessor and department.
- 7-36-2.1 · Classification of property.
- 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.
- 7-36-3.1 · Metropolitan redevelopment property; tax status of lessee's interests.
- 7-36-3.2 · Enterprise zone property; tax status of lessee's interests.
- 7-36-4 · Fractional property interests; definitions; taxation and valuation of fractional interests.
- 7-36-5 · Repealed.
- 7-36-6 · Repealed.
- 7-36-7 · Property subject to valuation for property taxation purposes.
- 7-36-8 · Tangible personal property exempt from property tax; exceptions.
- 7-36-9 · Repealed.
- 7-36-10 · Repealed.
- 7-36-11 · Reserved.
- 7-36-12 · Repealed.
- 7-36-13 · Repealed.
- 7-36-14 · Taxable situs; allocation of value of property.
- 7-36-15 · Methods of valuation for property taxation purposes; general provisions.
- 7-36-16 · Responsibility of county assessors to determine and maintain current and correct values of property.
- 7-36-17 · Repealed.
- 7-36-18 · Collection and publication of property valuation data.
- 7-36-19 · Valuation of major industrial and commercial properties; specialists' services furnished to county assessor by department.
- 7-36-20 · Special method of valuation; land used primarily for agricultural purposes.
- 7-36-21 · Special method of valuation; livestock.
- 7-36-21.1 · Repealed.
- 7-36-21.2 · Limitation on increases in valuation of residential property.
- 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 disabled; requirements; penalties.
- 7-36-22 · Mineral property; definitions and classifications for valuation purposes.
- 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.
- 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.
- 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.
- 7-36-26 · Special method of valuation; manufactured homes.
- 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.
- 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.
- 7-36-29 · Special method of valuation; property used for the generation, transmission or distribution of electric power or energy.
- 7-36-30 · Special methods of valuation; property that is part of a communications system.
- 7-36-31 · Special method of valuation; operating railroad property.