42-13351. Method and procedures for valuing property of manufacturers, assemblers or fabricators; confidentiality

A. Real or personal property that is subject to valuation for property tax purposes and that is used by any manufacturer, assembler or fabricator of tangible personal property, except property that is included in class one, paragraphs 1 through 9 and paragraphs 11, 12 and 13, and classes two, three, four, five, six, seven, eight or nine, shall be valued pursuant to this article.

B. All information that a taxpayer submits pursuant to this article is confidential pursuant to chapter 2, article 1 of this title.

42-13351. Method and procedures for valuing property of manufacturers, assemblers or fabricators; confidentiality

A. Real or personal property that is subject to valuation for property tax purposes and that is used by any manufacturer, assembler or fabricator of tangible personal property, except property that is included in class one, paragraphs 1 through 9 and paragraphs 11, 12 and 13, and classes two, three, four, five, six, seven, eight or nine, shall be valued pursuant to this article.

B. All information that a taxpayer submits pursuant to this article is confidential pursuant to chapter 2, article 1 of this title.