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.