GOLF COURSES - (361A.310 to 361A.440)
- 361A.310 - Definitions
- 361A.320 - "Converted to a higher use" defined
- 361A.330 - "Golf course" defined
- 361A.340 - "Golf course land" defined
- 361A.350 - "Golfing improvements" defined
- 361A.360 - "Marshall and Swift" defined
- 361A.370 - "Related improvements" defined
- 361A.380 - Applicability
- 361A.390 - Golf course land: Determination of taxable value for open-space use
- 361A.400 - Golfing improvements: Determination of taxable value for open-space use
- 361A.410 - Golfing improvements: Determination of replacement cost
- 361A.420 - Golfing improvements: Calculation of factor for obsolescence
- 361A.430 - Determination of taxable value of real property used as golf course and related improvements and personal property
- 361A.440 - Calculation of deferred tax due when property is converted to higher use
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