84.12 - Assessment and taxation of public utilities.
- 84.12.200 - Definitions.
- 84.12.210 - Property used but not owned deemed sole operating property of owning company.
- 84.12.220 - Jurisdiction to determine operating, nonoperating property.
- 84.12.230 - Annual reports to be filed.
- 84.12.240 - Access to books and records.
- 84.12.250 - Depositions may be taken.
- 84.12.260 - Default valuation by department of revenue -- Penalty -- Estoppel.
- 84.12.270 - Annual assessment -- Sources of information.
- 84.12.280 - Classification of real and personal property.
- 84.12.300 - Valuation of interstate utility -- Apportionment of system value to state.
- 84.12.310 - Deduction of nonoperating property.
- 84.12.320 - Persons bound by notice.
- 84.12.330 - Assessment roll -- Notice of valuation.
- 84.12.340 - Hearings on assessment, time and place of.
- 84.12.350 - Apportionment of value by department of revenue.
- 84.12.360 - Basis of apportionment.
- 84.12.370 - Certification to county assessor -- Entry upon tax rolls.
- 84.12.380 - Assessment of nonoperating property.
- 84.12.390 - Rules and regulations.