Valuation of Property | Midpage7-36-1Provisions for valuation of property; applicability7-36-2Allocation of responsibility for valuation and determining classification of property for property taxation purposes; county assessor and department7-36-2.1Classification of property7-36-3Industrial revenue bond, pollution control bond, economic development bond and regional air center special economic district bond project property; health-related equipment; tax status7-36-3.1Metropolitan redevelopment property; tax status of lessee's interests7-36-3.2Enterprise zone property; tax status of lessee's interests7-36-4Fractional property interests; definitions; taxation and valuation of fractional interests7-36-7Property subject to valuation for property taxation purposes7-36-8Tangible personal property exempt from property tax; exceptions7-36-11Reserved7-36-14Taxable situs; allocation of value of property7-36-15Methods of valuation for property taxation purposes; general provisions7-36-16Responsibility of county assessors to determine and maintain current and correct values of property7-36-18Collection and publication of property valuation data7-36-19Valuation of major industrial and commercial properties; specialists' services furnished to county assessor by department7-36-20Special method of valuation; land used primarily for agricultural purposes7-36-21Special method of valuation; livestock7-36-21.2Limitation on increases in valuation of residential property7-36-21.3Limitation on increase in value for single-family dwellings occupied by low-income owners who are sixty-five years of age or older or disabled; requirements; penalties7-36-22Mineral property; definitions and classifications for valuation purposes7-36-23Special method of valuation; mineral property and property used in connection with mineral property; exception for potash and uranium mineral property and property used in connection with potash and uranium mineral property7-36-24Special method of valuation; mineral property and property used in connection with mineral property when the primary production from the mineral property is potash7-36-25Special method of valuation; mineral property and property used in connection with mineral property when the primary production from the mineral property is uranium7-36-26Special method of valuation; manufactured homes7-36-27Special method of valuation; pipelines, tanks, sales meters and plants used in the processing, gathering, transmission, storage, measurement or distribution of oil, natural gas, carbon dioxide or liquid hydrocarbons7-36-28Special method of valuation; pipelines, tanks, collection systems, meters, plants and hydrants used in the collection, transmission, storage, treatment, discharge, measurement or distribution of water or wastewater7-36-29Special method of valuation; property used for the generation, transmission or distribution of electric power or energy7-36-30Special methods of valuation; property that is part of a communications system7-36-31Special method of valuation; operating railroad property7-36-32Special method of valuation; commercial aircraft7-36-33Special method of valuation; certain industrial and commercial personal property