Chapter 1 - Valuation Principles and Procedures

Section 1 - General Application
Section 2 - The Value Concept
Section 3 - Value Approaches
Section 4 - The Comparative Sales Approach to Value
Section 6 - The Reproduction and Replacement Cost Approaches to Value
Section 8 - The Income Approach to Value
Section 10 - Trade Level for Tangible Personal Property
Section 20 - Taxable Possessory Interests
Section 21 - Taxable Possessory Interests-Valuation
Section 22 - Continuity of Possessory Interests
Section 23 - Written Agreements as to Term of Possessory Interests. [Repealed]
Section 24 - Possessory Interest Rights to be Valued. [Repealed]
Section 25 - Valuation of Post-Deluz Possessory Interests. [Repealed]
Section 26 - Valuation of Pre-Deluz Possessory Interests. [Repealed]
Section 27 - Valuation of Possessory Interests for the Production of Hydrocarbons
Section 28 - Examples of Taxable Possessory Interests
Section 29 - Possessory Interests in Taxable Government-Owned Real Property
Section 31 - Petroleum Products Value Schedule. [Repealed]
Section 41 - Market Value of Timberland
Section 45 - Separate Determination of Value for Owner-Occupied Residential Dwellings. [Repealed]
Section 51 - Agreements Qualifying Land for Assessment as Open-Space Lands
Section 52 - Restricted Value of Perennials Other than Timber as Open-Space Lands
Section 53 - Open-Space Value of Timberland
Section 54 - Valuation of Land Under a Land Conservation Act Agreement that Fails to Qualify Under Rule 51
Section 60 - Historical Property Contracts. [Repealed]