Chapter 1 - CONSTRUCTION
- Section 101 - Construction of division
- Section 102 - Double taxation not permitted
- Section 103 - "Property" defined
- Section 104 - "Real estate" or "real property" defined
- Section 105 - [For Operative Date See Text] "Improvements" defined (§ 105)
- Section 106 - "Personal property" defined (§ 106)
- Section 107 - "Possessory interests" defined
- Section 107.1 - Possessory interests; lease of exempt property; assessment
- Section 107.2 - Full case value of leasehold estates in exempt property for production of gas, petroleum, or other hydrocarbon substances
- Section 107.3 - Full cash value of leasehold estates in exempt property for production of gas, petroleum, and other hydrocarbon substances; Section 107.2 not applicable
- Section 107.4 - Military housing
- Section 107.6 - Possessory interest created by contract between state and private party
- Section 107.7 - Cable television possessory interest or video service possessory interest
- Section 107.8 - Lease-leaseback of publicly owned real property
- Section 107.9 - Possessory interest conferred upon operator of certificated aircraft at publicly owned airport
- Section 107.10 - Possessory interests
- Section 108 - "State-assessed property" defined
- Section 109 - "Roll"; "secured roll"; "unsecured roll"; "local roll"; "board roll" defined
- Section 109.5 - "Machine-prepared roll" defined
- Section 109.6 - Retention of data appearing on extended roll and abstract list
- Section 110 - "Full cash value" or "fair market value" defined; determination
- Section 110.1 - "Full cash value" of real property
- Section 110.5 - "Full value" defined
- Section 115 - "Interest" defined
- Section 116 - "Map" defined
- Section 117 - "Lien date" defined
- Section 118 - "Assessment year" defined
- Section 119 - "County board" defined
- Section 121 - "Taxing agency" defined
- Section 122 - "Revenue district" defined
- Section 123 - "Amount of defaulted taxes" defined
- Section 124 - "Current taxes" defined
- Section 125 - "Current roll" defined
- Section 126 - "Tax-defaulted property" defined
- Section 128 - "Assessor" defined
- Section 129 - "Business inventories" defined
- Section 130 - Definitions
- Section 134 - "Unsecured property " defined
- Section 135 - "Assessed value" defined; "tax rate" defined; adjustment; expressing tax rates
- Section 136 - Taxes and assessments subject to division