42-15010. Applying assessment
percentages


A. In preparing the tax rolls, the county assessor shall apply the appropriate
percentage to the full cash value and limited property value of property to show the
assessed valuation.


B. If a parcel of property has more than one percentage applied to its full cash
value under this section due to multiple uses, the assessor shall apply the percentages
to the limited property value of the parcel in the same proportion and in the same manner
as to the parcel's full cash value.