Part 3 - COUNTY ASSESSMENT
- Section 59-2-301 - Assessment by county assessor
- Section 59-2-301.1 - Assessment of property subject to a conservation easement - Assessment of golf course or hunting club - Assessment of common areas
- Section 59-2-301.2 - Definitions - Assessment of property subject to a minimum parcel size - Other factors affecting fair market value
- Section 59-2-301.3 - Definitions - Assessment of real property subject to a low-income housing covenant
- Section 59-2-301.4 - Definition - Assessment of property after a reduction in value - Other factors affecting fair market value - County legislative body authority to reduce value or issue a refund after a valuation reduction
- Section 59-2-301.5 - Definitions - Assessment of property if threatened or endangered species is present
- Section 59-2-301.6 - Definition - Assessment of property having a diminished productive value
- Section 59-2-301.7 - Definitions - Assessment of property used for radioactive or hazardous waste storage
- Section 59-2-301.8 - Assessment of multi-tenant residential property
- Section 59-2-301.9 - Assessment of pollution control equipment
- Section 59-2-302 - Basis of property taxation for political subdivision
- Section 59-2-303 - General duties of county assessor
- Section 59-2-303.1 - Mandatory cyclical appraisals
- Section 59-2-303.2 - Automatic review of assessed value of review property
- Section 59-2-303.3 - Automatic review for property with 150% or more valuation increase
- Section 59-2-305 - Listing property in taxing entities
- Section 59-2-305.5 - Boundary actions not effective for purposes of assessment until required documents are recorded
- Section 59-2-306 - Statements by taxpayers - Power of assessors respecting statements - Reporting information to other counties
- Section 59-2-306.5 - Valuation of personal property of telecommunications service provider - Reporting information to counties
- Section 59-2-307 - Refusal by taxpayer to file signed statement - Estimation of value -Penalty
- Section 59-2-308 - Assessment in name of representative - Assessment of property of decedents - Assessment of property in litigation - Assessment of personal property valued by Multicounty Appraisal Trust
- Section 59-2-309 - Property escaping assessment - Duties of assessing authority - Property willfully concealed - Penalties
- Section 59-2-310 - Assessment in name of claimant as well as owner
- Section 59-2-311 - Completion and delivery of assessment book - Signed statement required - Contents of signed statement - Adjustment of assessment in assessment book
- Section 59-2-313 - Assessor to furnish information to commission
- Section 59-2-313.1 - County assessor duties to provide assessment data - Commission review - Subscription to market data service
- Section 59-2-314 - Penalty for failure to complete assessment book
- Section 59-2-315 - Liability for willful failure or neglect of duty - Action on official bond - Judgment
- Section 59-2-320 - Total property valuation
- Section 59-2-321 - Extension of taxes on assessment book
- Section 59-2-322 - Transmittal of statement to commission
- Section 59-2-323 - Changes ordered by commission
- Section 59-2-324 - Entering corrected sum of taxes in assessment book
- Section 59-2-325 - Statement transmitted to commission
- Section 59-2-326 - Assessment roll delivered to county treasurer
- Section 59-2-327 - Assessment roll - Taxes charged to county treasurer
- Section 59-2-328 - Duty of auditor upon termination of treasurer's term of office
- Section 59-2-329 - Verification of auditor's statements
- Section 59-2-330 - [Repealed]