15-6-194: Rules.

(1) The department of revenue shall adopt rules for the implementation of 15-6-163 and this section, including:

(a) the valuation of property and administration of property classified under 15-6-163; and

(b) rules necessary for certification and compliance with 15-6-163.

(2) The rules may include specifying procedures, including timeframes for application, and definitions necessary to identify property for compliance.