Chapter 3 - ASSESSMENT OF REAL AND PERSONAL PROPERTY
- Section 63-301 - TIME OF ASSESSMENT - PROPERTY ROLL, SUBSEQUENT PROPERTY ROLL AND MISSED PROPERTY ROLL
- Section 63-301A - [Effective Until 7/1/2024] NEW CONSTRUCTION ROLL
- Section 63-301A - [Effective 7/1/2024] NEW CONSTRUCTION ROLL
- Section 63-302 - LIST OF TAXABLE PERSONAL PROPERTY
- Section 63-303 - ASSESSMENT OF MANUFACTURED HOMES
- Section 63-304 - MANUFACTURED HOMES TO CONSTITUTE REAL PROPERTY
- Section 63-305 - REVERSAL OF DECLARATION WHICH TREATS A MANUFACTURED HOME AS REAL PROPERTY
- Section 63-306 - LISTING OF PROPERTY BY OWNER, AGENT OR FIDUCIARY
- Section 63-307 - OWNERSHIP IDENTIFICATION
- Section 63-308 - VALUATION ASSESSMENT NOTICE TO BE FURNISHED TO THE TAXPAYER
- Section 63-309 - IMPROVEMENTS ON EXEMPT AND RAILROAD RIGHTS-OF-WAY LANDS - EQUITY IN STATE PROPERTY
- Section 63-310 - COMPLETION AND DELIVERY OF PROPERTY ROLL
- Section 63-311 - COMPLETION AND DELIVERY OF SUBSEQUENT AND MISSED PROPERTY ROLLS
- Section 63-312 - AFFIDAVIT TO COMPLETED ROLL - EFFECT OF FAILURE TO MAKE AFFIDAVIT
- Section 63-313 - EXEMPTION FOR TRANSIENT PERSONAL PROPERTY
- Section 63-314 - COUNTY VALUATION PROGRAM TO BE CARRIED ON BY ASSESSOR
- Section 63-315 - ASSESSMENT RATIOS AND THE DETERMINATION OF ADJUSTED MARKET VALUE FOR ASSESSMENT PURPOSES FOR SCHOOL DISTRICTS
- Section 63-316 - ADJUSTMENT OF ASSESSED VALUE - COMPLETION OF ASSESSMENT PROGRAM BY STATE TAX COMMISSION - PAYMENT OF COSTS
- Section 63-317 - OCCUPANCY TAX - PROCEDURES
- Section 63-318 - PARK MODEL RECREATIONAL VEHICLE TO CONSTITUTE PERSONAL PROPERTY