GroundRules
15-23-303: Assessment of property -- apportionment to counties.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 23. CENTRALLY ASSESSED PROPERTY
- Part 3. Public Utilities
The department shall assess all property described in 15-23-301, but franchises may not be assessed. The value of property for assessment purposes must be determined upon factors that the department considers proper.
Collected 2026-09-14T04:47:00Z. Source file · JSON