CHAPTER 8. ASSESSMENT PROCEDURE
- Part 1. General Provisions
- 15-8-101. Department responsibilities.
- 15-8-102. County to furnish office space -- allowable charge.
- 15-8-103. Repealed.
- 15-8-104. Department audit and review of taxable value -- costs paid by department.
- 15-8-105. Repealed.
- 15-8-106. Repealed.
- 15-8-107. through reserved.
- 15-8-111. Assessment -- market value standard -- exceptions.
- 15-8-112. Assessments to be made on classification and appraisal.
- 15-8-113. Appeal from percentage assignment.
- 15-8-114. Repealed.
- 15-8-115. Department to defend property tax appeals -- costs and judgments.
- Part 2. When Property Is Assessed
- Part 3. How Property Is Assessed
- 15-8-301. Statement -- what to contain.
- 15-8-302. Repealed.
- 15-8-303. Statement to be completed and returned to department.
- 15-8-304. Enforcement powers of department.
- 15-8-305. Repealed.
- 15-8-306. Property concealed or misrepresented.
- 15-8-307. Land assessment.
- 15-8-308. Assessment not illegal for informality or delay.
- 15-8-309. Violation and penalty.
- Part 4. Where Property Is Assessed
- 15-8-401. Consigned property.
- 15-8-402. Property of person.
- 15-8-403. Repealed.
- 15-8-404. Property of particular types of firms.
- 15-8-405. Street railroads, bridges, and ferries.
- 15-8-406. Assessment of public utilities in one county.
- 15-8-407. Railroads.
- 15-8-408. Personal property.
- 15-8-409. Property not otherwise specified.
- Part 5. To Whom Property Is Assessed
- 15-8-501. Assessment of unknown or absent owners.
- 15-8-502. Representative status to be designated.
- 15-8-503. Undistributed property of deceased persons.
- 15-8-504. Property and money in litigation.
- 15-8-505. through reserved.
- 15-8-511. Undivided interest in common elements of condominium project -- definition.
- 15-8-512. Common elements serving residential or commercial development.
- Part 6. Assessment Revision
- Part 7. Assessment and Map Books
- 15-8-701. Property tax record -- definition -- listing property in.
- 15-8-702. Persons desiring to be listed.
- 15-8-703. Repealed.
- 15-8-704. Map book.
- 15-8-705. Repealed.
- 15-8-706. Repealed.
- 15-8-707. Correction of defects in property tax record.
- 15-8-708. Omissions in delinquent lists -- correction by publication.
- 15-8-709. Statement of changes to be sent to county clerk and recorder.
- 15-8-710. Property tax record prima facie evidence.
- 15-8-711. List of owners of multiple, undivided interests in parcel of land to county treasurer.