42-12001

42-12001. Class one property

For purposes of taxation, class one is established consisting of the following
subclasses:

1. Producing mines and mining claims, personal property used on mines and mining
claims, improvements to mines and mining claims and mills and smelters operated in
conjunction with mines and mining claims that are valued at full cash value pursuant to
section 42-14053.

2. Standing timber that is valued at full cash value.

3. Real and personal property of gas distribution companies, electric transmission
companies, electric distribution companies, combination gas and electric transmission and
distribution companies, companies engaged in the generation of electricity and electric
cooperatives that are valued at full cash value pursuant to section 42-14151.

4. Real and personal property of airport fuel delivery companies that are valued
pursuant to section 42-14503.

5. Real and personal property that is used by producing oil, gas and geothermal
resource interests that are valued at full cash value pursuant to section 42-14102.

6. Real and personal property of water, sewer and wastewater utility companies that
are valued at full cash value pursuant to section 42-14151.

7. Real and personal property of pipeline companies that are valued at full cash
value pursuant to section 42-14201.

8. Real and personal property of shopping centers that are valued at full cash
value or pursuant to chapter 13, article 5 of this title, as applicable, other than
property that is included in class nine.

9. Real and personal property of golf courses that are valued at full cash value or
pursuant to chapter 13, article 4 of this title.

10. All property, both real and personal, of manufacturers, assemblers or
fabricators, other than property that is specifically included in another class described
in this article, that are valued under this title.

11. Real and personal property that is used in communications transmission
facilities and that provides public telephone or telecommunications exchange or
interexchange access for compensation to effect two-way communication to, from, through
or within this state.

12. Real property and improvements that are devoted to any other commercial or
industrial use, other than property that is specifically included in another class
described in this article, and that are valued at full cash value.

13. Personal property that is devoted to any other commercial or industrial use,
other than property that is specifically included in another class described in this
article, and that is valued at full cash value.