Subchapter 7 - Manufacturing Facilities

  1. § 710:10-7-1 - Purpose
  2. § 710:10-7-2 - Requirements for exemption for qualified manufacturing facilities established, expanded, or acquired, on or before July 1, 2003 [REVOKED]
  3. § 710:10-7-2.1 - Manufacturing facility exemption for facilities which are established, expanded, or acquired on or after January 1, 2000 [REVOKED]
  4. § 710:10-7-2.2 - Exemption requirements for qualified manufacturing and research and development facilities established, expanded or acquired
  5. § 710:10-7-2.3 - Delayed application of five year exemption period
  6. § 710:10-7-3 - Strict compliance
  7. § 710:10-7-4 - Qualifying manufacturing concerns exempt; forms
  8. § 710:10-7-5 - Date of qualification; application for exemption
  9. § 710:10-7-6 - Beginning date of exemption; failure to claim
  10. § 710:10-7-7 - Continuance of operation of all facilities
  11. § 710:10-7-8 - Property used in a manufacturing facility
  12. § 710:10-7-9 - Inventories not exempt
  13. § 710:10-7-10 - Examination and inspection of property and records
  14. § 710:10-7-11 - County assessor to make initial determination of status; examination and valuation of the facility; notice upon rejection
  15. § 710:10-7-12 - County Board of Equalization to review
  16. § 710:10-7-13 - Hearings before County Board of Equalization
  17. § 710:10-7-14 - Appeal from Board of Equalization to district court
  18. § 710:10-7-15 - Review; protest; appeal
  19. § 710:10-7-16 - County recording procedure for assessment and tax rolls; reimbursement payments
  20. § 710:10-7-17 - Actual fair cash value
  21. § 710:10-7-18 - Designation on assessment roll; real property
  22. § 710:10-7-19 - Designation on assessment roll; personal property
  23. § 710:10-7-20 - Exemptions forwarded to tax rolls
  24. § 710:10-7-21 - Tax charge to County Treasurer
  25. § 710:10-7-22 - Owner not billed for tax
  26. § 710:10-7-23 - No late payment charges
  27. § 710:10-7-24 - The county assessor's report to the County Excise Board; abstract of assessment
  28. § 710:10-7-25 - County claim for reimbursement; funding shortfall
  29. § 710:10-7-26 - Rulings of State Auditor and Inspector
  30. § 710:10-7-27 - Revisions of rules [REVOKED]

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