GroundRules
15-6-132: Class two property -- description -- taxable percentage.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 6. PROPERTY SUBJECT TO TAXATION
- Part 1. Classification
(1) Class two property includes the annual gross proceeds of metal mines.
(2) Class two property is taxed at 3% of its annual gross proceeds, as defined in 15-23-801.
Collected 2026-09-14T04:46:41Z. Source file · JSON