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- 7-36-32 · Special method of valuation; commercial aircraft.
- 7-36-33 · Special method of valuation; certain industrial and commercial personal property.
- 7-37-1 · Provisions for imposition of tax; applicability.
- 7-37-2 · Imposition of the tax.
- 7-37-3 · Tax ratio established.
- 7-37-4 · Head-of-family exemption.
- 7-37-5 · Veteran exemption.
- 7-37-5.1 · Disabled veteran exemption.
- 7-37-5.2 · Deleted.
- 7-37-5.3 · Veterans' organization exemption.
- 7-37-5.4 · Property owned by a disabled veteran is exempt from a special benefit assessment.
- 7-37-6 · Rate of tax cumulative; determination; governmental units' entitlement to tax.
- 7-37-7 · Tax rates authorized; limitations.
- 7-37-7.1 · Additional limitations on property tax rates.
- 7-37-8 · School tax rates.
- 7-38-1 · Applicability.
- 7-38-2 · Investigative authority and powers.
- 7-38-3 · Information reports.
- 7-38-4 · Confidentiality of information.
- 7-38-5 · Repealed.
- 7-38-6 · Presumption of correctness.
- 7-38-7 · Valuation date.
- 7-38-7.1 · Valuation date; tangible personal property; construction contractors.
- 7-38-8 · Reporting of property for valuation; penalties for failure to report.
- 7-38-8.1 · Division to adopt regulations to require reporting of exempt property.
- 7-38-9 · Description of property for property taxation purposes.
- 7-38-10 · Department may insure compliance with mapping and description of real property regulations by departmental installation of required system; reimbursement by county of costs incurred.
- 7-38-11 · Property reported in the wrong county.
- 7-38-12 · Property transfers; copies of documents to be furnished to assessor; penalty for violation.
- 7-38-12.1 · Residential property transfers; affidavit to be filed with assessor.
- 7-38-12.2 · Penalties.
- 7-38-13 · Statement of decrease in value of property subject to local valuation.
- 7-38-14 · Tabulation of construction permits; information required to be furnished to county assessors.
- 7-38-15 · Information on real property sold, purchased, contracted to be sold or purchased, or exchanged by governmental bodies to be sent to or obtained by the department; department to compile and send information to county assessors.
- 7-38-16 · Condemnation proceedings; duty of condemning authority to notify county assessor.
- 7-38-17 · Claiming exemptions; requirements; penalties.
- 7-38-17.1 · Presumption of nonresidential classification; declaration of residential classification.
- 7-38-18 · Publication of notice of certain provisions relating to reporting property for valuation and claiming of exemptions.
- 7-38-19 · Valuation records.
- 7-38-20 · County assessor and department to mail notices of valuation.
- 7-38-20.1 · Temporary provision; additional instructions to assessors and treasurers; special requirements for 2004 veteran exemption; newly eligible veterans.
- 7-38-21 · Protests; county-assessed property; election of remedies.
- 7-38-21.1 · Protests; state-assessed property; election of remedies.
- 7-38-22 · Protesting values, classification, allocation of values and denial of exemption determined by the department.
- 7-38-23 · Protest hearings; verbatim record; action by hearing officer; time limitations.
- 7-38-24 · Protesting values, classification, allocation of values and denial of exemption or limitation on increase in value determined by the county assessor.
- 7-38-25 · County valuation protests boards; creation; duties; funding.
- 7-38-26 · Scheduling of protest hearings.
- 7-38-27 · Protest hearings; verbatim record; action by county valuation protests board; time limitations.
- 7-38-28 · Appeals from orders of the county valuation protests boards.
- 7-38-28.1 · Appeals from decisions and orders of the hearing officer of the administrative hearings office.
- 7-38-29 · Retention of hearing records.
- 7-38-30 · Department to allocate and certify valuations to county assessors.
- 7-38-31 · County assessor to certify net taxable values to the department.
- 7-38-32 · Department to prepare a compilation of net taxable values to be used for budget making and rate setting.
- 7-38-33 · Department of finance and administration to set tax rates.
- 7-38-34 · Board of county commissioners to order imposition of the tax.
- 7-38-35 · Preparation of property tax schedule by assessor.
- 7-38-36 · Preparation and mailing of property tax bills.
- 7-38-36.1 · Administrative fee to be charged if property tax is less than five dollars ($5.00).
- 7-38-36.2 · Procedures to delay the mailing of property tax bills for counties for which a property tax levy is imposed at the November 2019 or 2021 regular local election to put the question of imposing or renewing a levy before the voters.
- 7-38-37 · Contents of property tax bill.
- 7-38-38 · Payment of property taxes; installment due dates; refund in cases of overpayments; rounding.
- 7-38-38.1 · Recipients of revenue produced through ad valorem levies required to pay counties administrative charge to offset collection costs.
- 7-38-38.2 · Prepayment of certain property tax installments; resolution by board of county commissioners.
- 7-38-38.3 · Optional prepayment of property taxes in monthly payments.
- 7-38-39 · Protesting values; claim for refund.
- 7-38-40 · Claims for refund; civil action.
- 7-38-41 · Protested property taxes; suspense fund; refunds; interest.
- 7-38-42 · Collection and receipt of and accounting for property taxes; application of receipts to delinquent taxes.
- 7-38-43 · Distribution of receipts from collected property taxes, penalties and interest.
- 7-38-44 · Special procedures for administration of taxes on personal property when probable removal of property from state will jeopardize collection of taxes.
- 7-38-44.1 · Special procedures for administration of taxes on real property divided or combined.
- 7-38-45 · Special provisions relating to administration of taxes on livestock.
- 7-38-46 · Delinquent property taxes.
- 7-38-47 · Property taxes are personal obligation of owner of property.
- 7-38-48 · Property taxes are a lien against real property from January 1; priorities; continuance of taxing process.
- 7-38-49 · Unpaid property taxes; imposition of interest.
- 7-38-50 · Delinquent taxes; civil penalties.
- 7-38-51 · Notification to property owner of delinquent property taxes.
- 7-38-52 · Notification to motor vehicle division of unpaid property taxes on manufactured homes; notice of filing constitutes lien on vehicle.
- 7-38-53 · Collection of delinquent property taxes on personal property; assertion of claim against personal property.
- 7-38-54 · Demand warrant; contents.
- 7-38-55 · Surrender of personal property; penalty for refusal.
- 7-38-56 · Release of personal property seized.
- 7-38-57 · Notice of sale of personal property.
- 7-38-58 · Personal property sale requirements.
- 7-38-59 · Certificates of sale; effect of certificates of sale.
- 7-38-60 · Notification to property owner of delinquent taxes.
- 7-38-61 · Real property taxes delinquent for more than two years; treasurer to prepare delinquency list; notation on property tax schedule.
- 7-38-62 · Authority of department to collect delinquent property taxes after receipt of tax delinquency list; allowing an authorized county treasurer to act as an agent of the department; use of penalties, interest and costs.
- 7-38-63 · Payment of delinquent taxes to the department; distribution.
- 7-38-64 · Repealed.
- 7-38-65 · Collection of delinquent taxes on real property; sale of real property.
- 7-38-66 · Sale of real property for delinquent taxes; notice of sale.
- 7-38-67 · Real property sale requirements.
- 7-38-67.1 · Sale of abandoned real property; notice of sale; requirements.
- 7-38-68 · Installment agreements.
- 7-38-69 · Distribution of amounts collected under installment agreements.
- 7-38-70 · Issuance of deeds as result of sale of real property for delinquent taxes; effect of deeds; limitation of action to challenge conveyance.