15-7-203: Agricultural uses only considered in valuation.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 7. APPRAISAL
- Part 2. Agricultural Appraisal
In valuing land as agricultural, the department of revenue shall consider only those indicia of value which such land has for agricultural use.
Collected 2026-09-14T04:46:46Z. Source file · JSON