Chapter 458-50 - Intercounty utilities and transportation companies-Assessment and taxation
- § 458-50-020 - Annual reports-Duty to file
- § 458-50-030 - Annual reports-Contents
- § 458-50-040 - Annual reports - Time of filing - Extension of time
- § 458-50-060 - Failure to make report-Default valuation-Penalty-Estoppel
- § 458-50-070 - Annual assessment - Procedure
- § 458-50-080 - True cash value - Criteria
- § 458-50-085 - Computer software - Definitions - Valuation - Centrally assessed utilities
- § 458-50-090 - Methods of valuation
- § 458-50-100 - Apportionment of operating property to the various counties and taxing districts
- § 458-50-110 - Apportionment reports
- § 458-50-120 - Notification of real estate transfers
- § 458-50-130 - Taxing district boundary changes-Estoppel
- § 458-50-150 - Intangible personal property exemption - Introduction
- § 458-50-160 - Exempt intangible property distinguished from other intangibles
- § 458-50-170 - Valuation principles
- § 458-50-180 - Appraisal practices relating to valuing intangible personal property
- § 458-50-190 - Valuation of particular assets
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
- § 458-50-020 - Annual reports-Duty to file
- § 458-50-030 - Annual reports-Contents
- § 458-50-040 - Annual reports - Time of filing - Extension of time
- § 458-50-060 - Failure to make report-Default valuation-Penalty-Estoppel
- § 458-50-070 - Annual assessment - Procedure
- § 458-50-080 - True cash value - Criteria
- § 458-50-085 - Computer software - Definitions - Valuation - Centrally assessed utilities
- § 458-50-090 - Methods of valuation
- § 458-50-100 - Apportionment of operating property to the various counties and taxing districts
- § 458-50-110 - Apportionment reports
- § 458-50-120 - Notification of real estate transfers
- § 458-50-130 - Taxing district boundary changes-Estoppel
- § 458-50-150 - Intangible personal property exemption - Introduction
- § 458-50-160 - Exempt intangible property distinguished from other intangibles
- § 458-50-170 - Valuation principles
- § 458-50-180 - Appraisal practices relating to valuing intangible personal property
- § 458-50-190 - Valuation of particular assets