Article 1C - FAIR AND EQUITABLE PROPERTY VALUATION
- Section 11-1C-1 - Legislative findings
- Section 11-1C-1a - Further legislative findings and declarations; effect of declarations and clarification of chattel interests in real or tangible personal property
- Section 11-1C-1b - Phase-out of taxation of intangible personal property
- Section 11-1C-2 - [Effective Until 6/5/2024] Definitions
- Section 11-1C-2 - [Effective 6/5/2024] Definitions
- Section 11-1C-3 - Property valuation training and procedures commission generally; appointment; term of office; meetings; compensation
- Section 11-1C-4 - Commission powers and duties; rulemaking
- Section 11-1C-5 - Tax commissioner powers and duties
- Section 11-1C-5a - Rules
- Section 11-1C-5b - [Repealed]
- Section 11-1C-6 - Required training for assessors, their staffs and county commissioners
- Section 11-1C-7 - Duties of county assessors; property to be appraised at fair market value; exceptions; initial equalization; valuation plan
- Section 11-1C-8 - Additional funding for assessors' offices; maintenance funding
- Section 11-1C-9 - Periodic valuations
- Section 11-1C-10 - [Effective Until 5/23/2024] Valuation of industrial property and natural resources property by tax commissioner; penalties; methods; values sent to assessors
- Section 11-1C-10 - [Effective 5/23/2024] Valuation of industrial property and natural resources property by Tax Commissioner; penalties; methods; values sent to assessors
- Section 11-1C-11 - Managed timberland; findings, purposes and declaration of legislative intent; implementation; inspection and determination of qualification; creation of online application renewal form
- Section 11-1C-11a - Certification of managed timberland; assessment of property; penalty for failure to comply
- Section 11-1C-11b - Valuation; rulemaking; aggrieved person and taxpayer protests; exhaustion of remedies; compliance inspection; notice of revocation; appeal; effective date
- Section 11-1C-11c - Valuation of oil and gas drilling rigs
- Section 11-1C-12 - Board of equalization and review; assessments; board of public works
- Section 11-1C-13 - Severability
- Section 11-1C-14 - Confidentiality and disclosure of return information to develop or maintain a mineral mapping or geographic information system; offenses; penalties