Determination of Taxable Value of Real Property
- Section 361.106 - Definitions
- Section 361.107 - "Abstraction method" defined
- Section 361.1073 - "Accrued depreciation" defined
- Section 361.1075 - "Adjustment" defined
- Section 361.109 - "Allocation method" defined
- Section 361.1095 - "Base lot method" defined
- Section 361.111 - "Capitalization of ground rents" defined
- Section 361.1113 - "Comparative unit method" defined
- Section 361.1115 - "Cost of development method" defined
- Section 361.1117 - "Cost of replacement" defined
- Section 361.1125 - "Expected absorption period" defined
- Section 361.1127 - "Fixture" defined
- Section 361.113 - "Improved land" defined
- Section 361.1133 - "Improvement" defined
- Section 361.1141 - "Land" defined
- Section 361.1145 - "Land enhancements" defined
- Section 361.115 - "Land residual technique" defined
- Section 361.1155 - "Mass appraisal technique" defined
- Section 361.116 - "Obsolescence" defined
- Section 361.1163 - "Off-site enhancements" defined
- Section 361.1165 - "On-site enhancements" defined
- Section 361.1167 - "Parcel" defined
- Section 361.117 - "Qualified subdivision" defined
- Section 361.1171 - "Raw land" defined
- Section 361.11715 - "Real property" defined
- Section 361.1172 - "Regression analysis" defined
- Section 361.1173 - "Single property technique" defined
- Section 361.1174 - "Stratify" defined
- Section 361.11745 - "Trade fixture" defined
- Section 361.1175 - "Units of comparison" defined
- Section 361.1176 - "Vacant land" defined
- Section 361.1177 - Adoption by reference and availability of certain publications; revision of publications after adoption
- Section 361.1178 - Code of categories of land use
- Section 361.1179 - Land: Methods for determining full cash value
- Section 361.11795 - Land: Sales comparison approach using mass appraisal technique
- Section 361.118 - Land: Sales comparison approach using single property technique
- Section 361.1182 - Land: General requirements for sales comparison approach
- Section 361.1184 - Land: Stratification for purposes of sales comparison approach
- Section 361.1186 - Land: Sales data for purposes of sales comparison approach
- Section 361.1188 - Land: Adjustments for purposes of sales comparison approach
- Section 361.119 - Land: Alternate methods to sales comparison approach
- Section 361.1192 - Land: General requirements for use of alternative methods
- Section 361.1194 - Land: Abstraction method
- Section 361.1196 - Land: Land residual technique
- Section 361.1198 - Land: Capitalization of ground rents
- Section 361.1202 - Land: Cost of development method
- Section 361.1204 - Land: Allocation method
- Section 361.1206 - Land: Regression analysis
- Section 361.121 - Obtaining and maintaining sufficient data regarding characteristics of property
- Section 361.1212 - Use of appropriate units of comparison
- Section 361.1214 - Consideration of influence of on-site and off-site enhancements
- Section 361.1216 - Development of mass appraisal model to explain or predict market value from real estate data
- Section 361.1218 - Determination of whether sufficient sales of comparable properties are available
- Section 361.122 - Valuation of improved land
- Section 361.1225 - Accrued depreciation: Application; calculation
- Section 361.123 - Contaminated property: Definitions
- Section 361.1232 - Contaminated property: Burden of proof; documentation required
- Section 361.1234 - Contaminated property: Determination of full cash value
- Section 361.1236 - Contaminated property: Annual review
- Section 361.124 - Determination of actual age of improvement or newly constructed addition to improvement
- Section 361.125 - Improvement: Initial taxable value
- Section 361.127 - Improvement: Replacement
- Section 361.128 - Improvement: Calculation of cost of replacement
- Section 361.1285 - Common-interest communities
- Section 361.129 - Appraisal of parcel as part of qualified subdivision
- Section 361.1295 - Taxable value of land within qualified subdivision
- Section 361.130 - Mobile or manufactured home
- Section 361.1305 - Billboards
- Section 361.131 - Taxable value exceeding full cash value
- Section 361.1315 - Adjustment in apportionment for school district