Chapter 84.12 - ASSESSMENT AND TAXATION OF PUBLIC UTILITIES
- Section 84.12.200 - Definitions
- Section 84.12.210 - Property used but not owned deemed sole operating property of owning company
- Section 84.12.220 - Jurisdiction to determine operating, nonoperating property
- Section 84.12.230 - Annual reports to be filed
- Section 84.12.240 - Access to books and records
- Section 84.12.250 - Depositions may be taken
- Section 84.12.260 - Default valuation by department of revenue-Penalty-Estoppel
- Section 84.12.270 - Annual assessment-Sources of information
- Section 84.12.280 - Classification of real and personal property
- Section 84.12.300 - Valuation of interstate utility-Apportionment of system value to state
- Section 84.12.310 - Deduction of nonoperating property
- Section 84.12.320 - Persons bound by notice
- Section 84.12.330 - Assessment roll-Notice of valuation
- Section 84.12.340 - Hearings on assessment, time and place of
- Section 84.12.350 - Apportionment of value by department of revenue
- Section 84.12.360 - Basis of apportionment
- Section 84.12.370 - Certification to county assessor-Entry upon tax rolls
- Section 84.12.380 - Assessment of nonoperating property
- Section 84.12.390 - Rules and regulations