CHAPTER 6. PROPERTY SUBJECT TO TAXATION
- Part 1. Classification
- 15-6-101. Property subject to taxation -- classification.
- 15-6-102. Repealed.
- 15-6-103. Repealed.
- 15-6-104. Repealed.
- 15-6-105. Repealed.
- 15-6-106. Repealed.
- 15-6-107. Repealed.
- 15-6-108. Repealed.
- 15-6-109. Repealed.
- 15-6-110. Repealed.
- 15-6-111. Repealed.
- 15-6-112. Repealed.
- 15-6-113. Repealed.
- 15-6-114. Repealed.
- 15-6-115. Repealed.
- 15-6-116. Repealed.
- 15-6-117. Repealed.
- 15-6-118. Repealed.
- 15-6-119. Repealed.
- 15-6-120. Repealed.
- 15-6-121. Repealed.
- 15-6-122. Business equipment tax on business personal property.
- 15-6-123. through reserved.
- 15-6-131. Class one property -- description -- taxable percentage.
- 15-6-132. Class two property -- description -- taxable percentage.
- 15-6-133. Class three property -- description -- taxable percentage.
- 15-6-134. Class four property -- description -- taxable percentage.
- 15-6-135. Class five property -- description -- taxable percentage.
- 15-6-136. Repealed.
- 15-6-137. Class seven property -- description -- taxable percentage.
- 15-6-138. Class eight property -- description -- taxable percentage.
- 15-6-139. Repealed.
- 15-6-140. Repealed.
- 15-6-141. Class nine property -- description -- taxable percentage.
- 15-6-142. Repealed.
- 15-6-143. Class ten property -- description -- taxable percentage.
- 15-6-144. Repealed.
- 15-6-145. Class twelve property -- description -- taxable percentage.
- 15-6-146. Repealed.
- 15-6-147. Repealed.
- 15-6-148. Repealed.
- 15-6-149. Repealed.
- 15-6-150. Repealed.
- 15-6-151. Renumbered .
- 15-6-152. Renumbered .
- 15-6-153. Repealed.
- 15-6-154. Repealed.
- 15-6-155. Repealed.
- 15-6-156. Class thirteen property -- description -- taxable percentage.
- 15-6-157. Class fourteen property -- description -- taxable percentage.
- 15-6-158. Class fifteen property -- description -- taxable percentage.
- 15-6-159. Class sixteen property -- description -- taxable percentage.
- 15-6-160. through reserved.
- 15-6-191. Repealed.
- 15-6-192. Application for classification as new industrial property.
- 15-6-193. Extended property tax assistance -- phasein.
- Part 2. Tax-Exempt Property
- 15-6-201. Governmental, charitable, and educational categories -- exempt property.
- 15-6-202. Freeport merchandise and business inventories exemption -- definitions.
- 15-6-203. Veterans' clubhouse exemption -- incompetent veterans' trusts.
- 15-6-204. Money and credits exemption.
- 15-6-205. State water conservation projects exempt.
- 15-6-206. Irrigation and drainage facilities -- when exempt.
- 15-6-207. Agricultural producer exemptions -- products -- unused beet equipment -- low-value buildings, implements, and machinery.
- 15-6-208. Mineral exemptions -- small coal or metal mines producer -- travertine -- bentonite.
- 15-6-209. Community services buildings exempt.
- 15-6-210. Repealed.
- 15-6-211. Certain disabled or deceased veterans' residences exempt.
- 15-6-212. Repealed.
- 15-6-213. Down-hole equipment in oil and gas wells exempt.
- 15-6-214. Terminated.
- 15-6-215. Exemption for motion picture and television commercial property.
- 15-6-216. Exemption of improvements made to commercial buildings to remove barriers to persons with disabilities.
- 15-6-217. Exemption for vehicle of certain health care professionals.
- 15-6-218. Intangible personal property exemption.
- 15-6-219. Personal and other property exemptions.
- 15-6-220. Agricultural processing facilities exemption -- canola -- malting barley -- industrial dairy -- ethanol.
- 15-6-221. Exemption for rental housing providing affordable housing to lower-income tenants.
- 15-6-222. Residential and commercial improvements -- percentage of value exempt.
- 15-6-223. Timber exemption.
- 15-6-224. Nonfossil energy generation.
- 15-6-225. Small electrical generation equipment exemption.
- 15-6-226. Terminated.
- 15-6-227. Property on railroad land leased by nonprofit organizations.
- 15-6-228. Property subject to registration fee.
- 15-6-229. Exemption for land adjacent to transmission line right-of-way easement -- application -- limitations.