Article 3 - PROGRAMS; UNIFORM ASSESSMENT RATIOS
- Section 12-43-210 - Uniform and equitable assessments; rules and regulations
- Section 12-43-215 - Owner-occupied residential real property; highest and best use; appeals of assessment value
- Section 12-43-217 - Quadrennial reassessment; postponement ordinance
- Section 12-43-220 - Classifications shall be equal and uniform; particular classifications and assessment ratios; procedures for claiming certain classifications; roll-back taxes
- Section 12-43-221 - Property purchased by installment contract for sale; applicable assessments and exemptions
- Section 12-43-222 - Roll-back tax for open space
- Section 12-43-224 - Assessment of undeveloped acreage subdivided into lots
- Section 12-43-225 - Multiple lot discounts; eligibility
- Section 12-43-227 - Valuation of homeowners' association property
- Section 12-43-230 - Treatment of agricultural real property, mobile home and lessee improvements to real property; department shall prescribe regulations; off-premises outdoor advertising signs
- Section 12-43-232 - Requirements for agricultural use
- Section 12-43-233 - Agritourism uses
- Section 12-43-240 - Counties shall require building permits; copies shall be furnished to assessor
- Section 12-43-250 - Sales ratio studies; reassessment or remapping
- Section 12-43-260 - Counties wilfully failing to comply with article shall not be entitled to certain State aid; certification of compliance
- Section 12-43-285 - Certification of millage rates; excessive rates
- Section 12-43-295 - No additional millage shall be levied as inflation factor under equalization or reassessment program
- Section 12-43-296 - Preparation of budgets and carry forward of positive general fund balances
- Section 12-43-300 - Extension of time for filing of objection to valuation and assessment; standard reassessment form
- Section 12-43-310 - Article shall not affect certain contracts
- Section 12-43-320 - Legislative repeal of certain rules and regulations
- Section 12-43-330 - Property exempt from taxation is also exempt from assessment
- Section 12-43-335 - Classification of assessed property of merchants and related businesses; classification of assessed property of manufacturers; classification of assessed property of railroads, private carlines, airlines, water, power, telephone, cable television, sewer and pipeline companies
- Section 12-43-340 - Agricultural use application; false statement
- Section 12-43-350 - Standardized tax bill
- Section 12-43-360 - Assessed value of aircraft
- Section 12-43-365 - Golf course valuation
- Section 12-43-370 - Electronic property tax bill and receipt