Article 5 - RULES FOR VALUING PROPERTY
- Section 79-501 - Appraisal of real and tangible personal property at fair market value in money; exceptions; rate of assessment
- Section 79-503a - Fair market value defined; allowable variance; factors to be considered in determining fair market value; generally accepted appraisal procedures and standards to be utilized
- Section 79-504 - Appraisal standards; definitions
- Section 79-505 - Same; adoption by director of property valuation; additional standards, when
- Section 79-506 - Same; interim standards; time for adoption of final standards
- Section 79-507 - Commercial and industrial machinery and equipment; definition; classification and valuation