CHAPTER 23. CENTRALLY ASSESSED PROPERTY
- Part 1. General Provisions
- 15-23-101. Properties centrally assessed.
- 15-23-102. Independent appraisal option.
- 15-23-103. Due date of reports and returns -- extensions.
- 15-23-104. Failure to file -- estimate by department -- penalty.
- 15-23-105. Apportionment among counties.
- 15-23-106. Report to the counties.
- 15-23-107. Amended assessment.
- 15-23-108. Rulemaking authority.
- 15-23-109. and reserved.
- 15-23-111. Centrally administered tax-exempt property.
- 15-23-112. through reserved.
- 15-23-115. Interest.
- 15-23-116. Statute of limitations.
- Part 2. Railroads
- 15-23-201. Renumbered .
- 15-23-202. Renumbered .
- 15-23-203. Definitions relating to taxes.
- 15-23-204. Assessment of railroads.
- 15-23-205. Assessment -- how made.
- 15-23-206. through reserved.
- 15-23-211. Definitions.
- 15-23-212. Annual report.
- 15-23-213. Assessment -- allocation -- taxable value.
- 15-23-214. Determination of tax -- payment -- penalty and interest.
- 15-23-215. Deposit of taxes.
- 15-23-216. Lien -- collection actions.
- Part 3. Public Utilities
- Part 4. Airlines
- Part 5. Mines Net Proceeds
- 15-23-501. Taxation of mines.
- 15-23-502. Net proceeds tax -- statement of yield.
- 15-23-503. Net proceeds -- how computed.
- 15-23-504. Lien of tax and penalty.
- 15-23-505. Assessment of royalties.
- 15-23-506. False or fraudulent reports.
- 15-23-507. Taxation and payment on royalty interests.
- 15-23-508. Lien of tax -- enforcement of payment.
- 15-23-509. Repealed.
- 15-23-510. through reserved.
- 15-23-515. Net proceeds for talc -- statement -- value.
- 15-23-516. Net proceeds for vermiculite -- statement -- value.
- 15-23-517. Net proceeds for limestone -- statement -- value.
- 15-23-518. Net proceeds for industrial garnets and byproducts -- statement -- value -- exemption.
- 15-23-519. and reserved.
- 15-23-521. Examination of records by department.
- 15-23-522. Surface ground and improvements not exempt.
- 15-23-523. Dissolved corporations to make returns on net proceeds of mines and pay tax accrued.
- Part 6. Oil and Gas Net Proceeds (Repealed)
- 15-23-601. Repealed.
- 15-23-602. Repealed.
- 15-23-603. Repealed.
- 15-23-604. Repealed.
- 15-23-605. Repealed.
- 15-23-606. Repealed.
- 15-23-607. Repealed.
- 15-23-608. Repealed.
- 15-23-609. Repealed.
- 15-23-610. Repealed.
- 15-23-611. Repealed.
- 15-23-612. Repealed.
- 15-23-613. Repealed.
- 15-23-614. Repealed.
- 15-23-615. Repealed.
- 15-23-616. Repealed.
- 15-23-617. through reserved.
- 15-23-621. Repealed.
- 15-23-622. through reserved.
- 15-23-631. Repealed.
- Part 7. Coal Gross Proceeds
- 15-23-701. Reporting gross yield from coal.
- 15-23-702. Entry of gross proceeds in property tax record.
- 15-23-703. Taxation of gross proceeds -- taxable value for county classification and nontax purposes.
- 15-23-704. Lien of tax -- enforcement of payment.
- 15-23-705. Repealed.
- 15-23-706. Repealed.
- 15-23-707. Repealed.
- 15-23-708. through reserved.
- 15-23-715. New or expanding underground mines -- tax abatement.
- 15-23-716. Terminated.
- Part 8. Metal Mines Gross Proceeds