CHAPTER 7. APPRAISAL
- Part 1. General Methods
- 15-7-101. Classification and appraisal -- duties of the department of revenue.
- 15-7-102. Notice of classification and appraisal to owners -- appeals.
- 15-7-103. Classification and appraisal -- general and uniform methods.
- 15-7-104. Repealed.
- 15-7-105. Purpose.
- 15-7-106. Courses of instruction, examination, and certification -- additional courses.
- 15-7-107. Certification required.
- 15-7-108. Land split.
- 15-7-109. and reserved.
- 15-7-111. Periodic revaluation of certain taxable property.
- 15-7-112. Equalization of valuations.
- 15-7-113. Program exclusive.
- 15-7-114. Law supplemental.
- 15-7-115. through reserved.
- 15-7-121. Repealed.
- 15-7-122. Repealed.
- 15-7-123. through reserved.
- 15-7-131. Policy.
- 15-7-132. Repealed.
- 15-7-133. Repealed.
- 15-7-134. Repealed.
- 15-7-135. through reserved.
- 15-7-138. Notice of classification and appraisal to single address for owners of undivided interest.
- 15-7-139. Requirements for entry on property by property valuation staff employed by department -- authority to estimate value of property not entered -- rules.
- 15-7-140. Notice appraisal and audit -- statement of rights.
- Part 2. Agricultural Appraisal
- 15-7-201. Legislative intent -- value of agricultural property.
- 15-7-202. Eligibility of land for valuation as agricultural.
- 15-7-203. Agricultural uses only considered in valuation.
- 15-7-204. Repealed.
- 15-7-205. Repealed.
- 15-7-206. Improvements on agricultural land.
- 15-7-207. Continuance of valuation as agricultural land.
- 15-7-208. Reclassification by department.
- 15-7-209. Reclassification by owner -- lien.
- 15-7-210. Tax on change of use of part of tract.
- 15-7-211. Repealed.
- 15-7-212. Tract crossing county line -- whole.
- 15-7-213. Repealed.
- 15-7-214. Repealed.
- 15-7-215. Repealed.
- 15-7-216. Repealed.
- 15-7-217. through reserved.
- 15-7-221. Repealed.
- 15-7-222. Terminated.
- Part 3. Realty Transfer Act
- 15-7-301. Short title.
- 15-7-302. Purpose.
- 15-7-303. Definitions.
- 15-7-304. Report of transfers -- change of ownership records.
- 15-7-305. Realty transfer certificate required.
- 15-7-306. Rules.
- 15-7-307. Certificate -- exceptions.
- 15-7-308. Disclosure of information restricted -- exceptions.
- 15-7-309. Classification or assessment methods.
- 15-7-310. Penalty.
- 15-7-311. Costs.
- Part 4. Appraisal of Residential Property in Areas of Changing Use