Chapter 458-12 Property Tax Division - Rules for Assessors

458‑12‑005	Definition—Property—Personal.
458‑12‑010	Definition—Property—Real.
458‑12‑012	Definition—Irrigation systems—Real—Personal.
458‑12‑025	Compensation for assistance by department of revenue at request of assessor.
458‑12‑030	County appraisers' salary and classification plan.
458‑12‑035	Standard forms.
458‑12‑045	Listing of real property—Contracts for sale of public lands.
458‑12‑050	Omitted property and omitted value.
458‑12‑055	Taxable situs—Real property.
458‑12‑060	Listing of personal property.
458‑12‑110	Listing of personal property by the assessor—Penalties for failing to list personal property and for making a false or fraudulent listing.
458‑12‑115	Personalty—Taxable situs—In general.
458‑12‑120	Situs of personalty—Beer kegs.
458‑12‑140	Taxing district boundaries—Designation of tax code area.
458‑12‑155	Listing of property—Public lands—Federal lands—Exclusive or concurrent jurisdiction.
458‑12‑160	Listing of property—Public land—Conveyances.
458‑12‑165	Listing of property—Public lands—Purchase by state, county or city.
458‑12‑170	Listing of property—Public lands—Possessory rights.
458‑12‑175	Listing of property—Public lands—Leasehold interests and improvements.
458‑12‑180	Listing of property—Public lands—Public body as lessee—Improvements.
458‑12‑251	Computer software—Definitions—Valuation.
458‑12‑295	Exemption—Agricultural products—Grains, flour, fruit, vegetables and fish—Cancellation.
458‑12‑296	Exemption—Ores and metals.
458‑12‑310	Valuation of property—Personal property.
458‑12‑342	New construction—Assessment.
458‑12‑343	New construction—Reports.
458‑12‑360	Notice of change in value of real property.