Chapter 6 - ANNUAL ASSESSMENT OF PROPERTY

Section 10-6-1 - Transferred
Section 10-6-1.1 - Transferred
Section 10-6-1.2 - Transferred
Section 10-6-1.3 - Transferred
Section 10-6-1.4 - [Repealed]
Section 10-6-2 - Transferred
Section 10-6-2.1, 10-6-22 - [Repealed]
Section 10-6-3 - [Repealed]
Section 10-6-3.1 - [Repealed]
Section 10-6-4 - Transferred
Section 10-6-5 - [Repealed]
Section 10-6-6 - [Repealed]
Section 10-6-7 - [Repealed]
Section 10-6-8 - Transferred
Section 10-6-9 - [Repealed]
Section 10-6-10 - [Repealed]
Section 10-6-11 to 10-6-16 - [Repealed]
Section 10-6-17 - [Repealed]
Section 10-6-18 - [Repealed]
Section 10-6-19 - [Repealed]
Section 10-6-20 - [Repealed]
Section 10-6-21 - [Repealed]
Section 10-6-22 - [Repealed]
Section 10-6-23, 10-6-24 - [Repealed]
Section 10-6-25 - Transferred
Section 10-6-25.1, 10-6-25.2 - [Repealed]
Section 10-6-26, 10-6-27 - [Repealed]
Section 10-6-28 - [Repealed]
Section 10-6-29 - [Repealed]
Section 10-6-30 - [Repealed]
Section 10-6-31 - Transferred
Section 10-6-31.1 - Transferred
Section 10-6-31.2 - Transferred
Section 10-6-31.3 - Transferred
Section 10-6-31.4 - Transferred
Section 10-6-31.5 - Transferred
Section 10-6-31.6 - Transferred
Section 10-6-31.7 - Transferred
Section 10-6-31.8 - Transferred
Section 10-6-31.9 - Transferred
Section 10-6-32 - [Repealed]
Section 10-6-33 - Transferred
Section 10-6-33.1 - [Repealed]
Section 10-6-33.2 - [Repealed]
Section 10-6-33.3 - Transferred
Section 10-6-33.4 - [Repealed]
Section 10-6-33.5 - [Repealed]
Section 10-6-33.6 - [Repealed]
Section 10-6-33.7 - [Repealed]
Section 10-6-33.8 - Transferred
Section 10-6-33.9 - Transferred
Section 10-6-33.10 - [Repealed]
Section 10-6-33.11 - [Repealed]
Section 10-6-33.12 - Transferred
Section 10-6-33.13 - Transferred
Section 10-6-33.14 to 10-6-33.20 - [Repealed]
Section 10-6-33.21 - Transferred
Section 10-6-33.22 - Transferred
Section 10-6-33.23 to 10-6-33.27 - [Repealed]
Section 10-6-33.28 - Transferred
Section 10-6-33.29 - Transferred
Section 10-6-33.30 - Transferred
Section 10-6-33.31 - Transferred
Section 10-6-33.32 - Transferred
Section 10-6-33.33 - Transferred
Section 10-6-33.34 - Transferred
Section 10-6-33.35 - Transferred
Section 10-6-33.36 - [Repealed]
Section 10-6-33.37 - [Repealed]
Section 10-6-33.38 - [Repealed]
Section 10-6-34 - [Repealed]
Section 10-6-34.1 - Transferred
Section 10-6-35 - [Repealed]
Section 10-6-35.1 - [Repealed]
Section 10-6-35.2 - Transferred
Section 10-6-35.3 - [Repealed]
Section 10-6-35.4 - Transferred
Section 10-6-35.5 to 10-6-35.7 - [Repealed]
Section 10-6-35.8 to 10-6-35.18 - [Repealed]
Section 10-6-35.19 - [Repealed]
Section 10-6-35.20 - [Repealed]
Section 10-6-35.21 - [Repealed]
Section 10-6-35.22 - [Repealed]
Section 10-6-35.23 - Transferred
Section 10-6-35.24 - [Repealed]
Section 10-6-35.25 - [Repealed]
Section 10-6-35.26 - [Repealed]
Section 10-6-35.27 - Transferred
Section 10-6-36 - [Repealed]
Section 10-6-36.1 - Transferred
Section 10-6-36.2 - Transferred
Section 10-6-36.3 - Transferred
Section 10-6-37 - Transferred
Section 10-6-38 - Transferred
Section 10-6-39 - Transferred
Section 10-6-40 - Transferred
Section 10-6-41, 10-6-42 - [Repealed]
Section 10-6-43 - Transferred
Section 10-6-44 - Transferred
Section 10-6-45 - [Repealed]
Section 10-6-46, 10-6-47 - [Repealed]
Section 10-6-48 - [Repealed]
Section 10-6-49 - [Repealed]
Section 10-6-50 - Transferred
Section 10-6-51 - Transferred
Section 10-6-52, 10-6-53 - [Repealed]
Section 10-6-54 - [Repealed]
Section 10-6-55 - [Repealed]
Section 10-6-56 - Transferred
Section 10-6-57 - Transferred
Section 10-6-58 to 10-6-65 - [Repealed]
Section 10-6-66 - Transferred
Section 10-6-66.1 - Transferred
Section 10-6-67 - Transferred
Section 10-6-68 - [Repealed]
Section 10-6-69 - [Repealed]
Section 10-6-70 - Transferred
Section 10-6-71 - Transferred
Section 10-6-72 - Transferred
Section 10-6-73 - Transferred
Section 10-6-74 - [Repealed]
Section 10-6-75 - Transferred
Section 10-6-76 - [Repealed]
Section 10-6-77 - [Repealed]
Section 10-6-78 - Transferred
Section 10-6-101 - Definition of terms
Section 10-6-102 - Mill levy defined-Substitution
Section 10-6-103 - One mill defined-Substitution
Section 10-6-104 - Fair market value and full and true value defined
Section 10-6-105 - Period during which assessment made-Date of assessment
Section 10-6-106 - Leased school lands classified separately-Assessment date and valuation date-Assessment, equalization, and taxation of school and endowment lands
Section 10-6-107 - Reserved
Section 10-6-108 - Statement of real property required of taxpayers
Section 10-6-109 - Viewing of property-Inspection of records-Recording assessed value
Section 10-6-110 - Classification of property-Notation by director
Section 10-6-111 - Agricultural land taxed without regard to zoning
Section 10-6-112 - Classification of agricultural land-Criteria
Section 10-6-113 - Property tax freeze authorized for agricultural property of beginning farmer
Section 10-6-114 - Criteria for qualifying for tax freeze on agricultural property of beginning farmer
Section 10-6-115 - State-owned public shooting area or game production area assessed and taxed as agricultural land
Section 10-6-116 - Agricultural land-Riparian buffer strip described-Additional county board authorization
Section 10-6-117 - Agricultural land-Riparian buffer strip classification-Criteria
Section 10-6-118 - Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip
Section 10-6-119 - Basis for determining valuation for tax purposes-Cost, market and income approaches to appraisal considered
Section 10-6-120 - Property not used for agriculture separately assessed
Section 10-6-121 - Minimum and maximum median sales to assessment ratio
Section 10-6-122 - Maximum coefficient of dispersion
Section 10-6-123 - Distinction between agricultural and nonagricultural real property
Section 10-6-124 - Promulgation of rules-Purposes
Section 10-6-125 - Assessed value of inundated farmlands-Classification
Section 10-6-126 - Request for special assessment for inundated farmland-Time limit-Description of land
Section 10-6-127 - Agricultural land to be assessed based on agricultural income value
Section 10-6-128 - Agricultural income value-Determination-Database of cropland data
Section 10-6-129 - Factors used for percentage of annual earning capacity
Section 10-6-130 - Soil classification-Land categorization-Director adjustments
Section 10-6-131 - [Effective Until 7/1/2024] Agricultural income value for county-Adjustment of assessed value by director
Section 10-6-131 - [Effective 7/1/2024] Agricultural income value for county-Adjustment of assessed value by director
Section 10-6-132 - Classification of buildings and structures
Section 10-6-133 - Fair market value of agricultural land
Section 10-6-134 - Agricultural Land Assessment Implementation and Oversight Advisory Task Force-Members-Vacancy-Duties-Draft legislation
Section 10-6-135 - Recommendations required by Agricultural Land Assessment Implementation and Oversight Advisory Task Force
Section 10-6-136 - Centrally assessed operating property classified-Percentage of value at which equalized
Section 10-6-137 - Discretionary formula for reduced taxation of new structures and additions-Partially constructed structures
Section 10-6-137.1 - Discretionary formula for reduced taxation of new residential structures
Section 10-6-138 - Municipal adoption of reduction for new property
Section 10-6-139 - Adoption of assessed value formula by governing board of improvement district
Section 10-6-140 - [Repealed effective 6/30/2025] Real property receiving discretionary formula prior to July 1, 2020
Section 10-6-141 - Boundaries of redevelopment neighborhood
Section 10-6-142 - Standards for redevelopment neighborhood property within municipality
Section 10-6-143 - Classification of certain residential property
Section 10-6-144 - Valuation of certain residential property
Section 10-6-145 - Unrecorded improvements to real property-Notification of value to county auditor
Section 10-6-146 - Improvements to which provisions not applicable-Petition and hearing prior to notification of auditor
Section 10-6-147 - Petition for reversal of director's decision-Notice and hearing
Section 10-6-148 - Railroad and highway rights-of-way deducted in valuing land
Section 10-6-149 - Real estate list included in assessment lists, rolls, and book-Contents
Section 10-6-150 - Form for real estate list
Section 10-6-151 - Equalization director's affidavit attached to real estate list
Section 10-6-152 - Records of county auditor or treasurer authorized as tax records
Section 10-6-153 - Delivery of updated records to boards of equalization-Open to public inspection
Section 10-6-154 - [Effective Until 7/1/2024] Notice of assessment-Required information-Promulgation of rules
Section 10-6-154 - [Effective 7/1/2024] Notice of assessment-Required information-Promulgation of rules
Section 10-6-155 - Notice to real property owners of certain increases in assessed valuation-Contents-Promulgation of rules
Section 10-6-156 - Counties not in compliance-Basis of request for and issuance of certificate of compliance
Section 10-6-157 - Consideration of federal income tax credits in assessing property prohibited