Part 2 - ASSESSMENT OF PROPERTY
- Section 59-2-201 - Assessment by commission - Determination of value of mining property - Determination of value of aircraft - Notification of assessment - Local assessment of property assessed by the unitary method - Commission may consult with county
- Section 59-2-202 - Statement of taxpayer - Extension of time for filing - Assessment without statement - Penalty for failure to file statement or information - Waiver, reduction, or compromise of penalty - Appeals
- Section 59-2-203 - Record of assessment of railroads and other companies - Review by county assessor
- Section 59-2-204 - Record of assessment of public utility and air travel companies - Review by county assessor
- Section 59-2-205 - Record of assessment of mines - Review by county assessor
- Section 59-2-207 - Statements for mines - Penalty for failure to file statement or information - Assessment without statement - Penalty - Waiver, reduction, or compromise of penalty - Extension of time for filing statement - Appeals
- Section 59-2-208 - Duties of commission and county auditors relative to mines
- Section 59-2-209 - Assessment of improvements, machinery, or structures placed on mines
- Section 59-2-210 - Collection and enforcement of tax on mines - Lien - Tax liability of owners of fractional interests - Duties of unit operators - Penalties
- Section 59-2-211 - Security for tax on uranium and vanadium mining properties
- Section 59-2-212 - [Repealed]
- Section 59-2-213 - Duty to furnish assessment roll to counties
- Section 59-2-214 - Commission to furnish forms for taxpayers' statements
- Section 59-2-215 - Chief executive officer of state agency to furnish lists of sold lands
- Section 59-2-216 - Commission to furnish list of patented lands to county assessors
- Section 59-2-217 - Property escaping assessment - Duties of assessing authority - Property willfully concealed - Penalties