Chapter 458-12 - Property tax division-Rules for assessors

Section 458-12-005 - Definition - Property - Personal
Section 458-12-010 - Definition-Property-Real
Section 458-12-012 - Definition - Irrigation systems - Real - Personal
Section 458-12-025 - Compensation for assistance by department of revenue at request of assessor
Section 458-12-030 - [Repealed] County appraisers' salary and classification plan
Section 458-12-035 - Department approved forms
Section 458-12-045 - Listing of real property - Contracts for sale of public lands
Section 458-12-050 - Omitted property and omitted value
Section 458-12-055 - Taxable situs - Real property
Section 458-12-060 - Listing of personal property
Section 458-12-110 - Listing of personal property by the assessor - Penalties for failing to list personal property and for making a false or fraudulent listing
Section 458-12-115 - Personalty - Taxable situs - In general
Section 458-12-120 - Situs of personalty - Beer kegs
Section 458-12-140 - Taxing district boundaries-Designation of tax code area
Section 458-12-155 - Listing of property - Public lands - Federal lands - Exclusive or concurrent jurisdiction
Section 458-12-160 - Listing of property - Public land - Conveyances
Section 458-12-165 - Listing of property-Public lands-Purchase by state, county or city
Section 458-12-170 - Listing of property - Public lands - Possessory rights
Section 458-12-175 - Listing of property - Public lands - Leasehold interests and improvements
Section 458-12-180 - Listing of property - Public lands - Public body as lessee - Improvements
Section 458-12-251 - Computer software - Definitions - Valuation
Section 458-12-295 - Exemption - Agricultural products - Grains, flour, fruit, vegetables and fish - Cancellation
Section 458-12-296 - Exemption - Ores and metals
Section 458-12-310 - Valuation of property - Personal property
Section 458-12-342 - New construction - Assessment
Section 458-12-343 - New construction - Reports
Section 458-12-360 - Notice of change in value of real property