Chapter 04 - Property Subject To Taxation
- Section 10-4-1 - Property generally subject to taxation.
- Section 10-4-2 - Definition of real property for ad valorem taxation purposes.
- Section 10-4-2.1 - Improvements on leased sites taxed as real property--Collection of delinquent taxes.
- Section 10-4-2.2 - Personal property defined for ad valorem taxation.
- Section 10-4-2.3 - Portable livestock shelters not real property.
- Section 10-4-2.4 - Manufactured homes as real property.
- Section 10-4-2.5 - Transfer or reassignment of manufactured home classed as real property--Affidavitrequirement.
- Section 10-4-2.6 - Sale of manufactured home by licensed dealer--Dealer reporting requirements.
- Section 10-4-3 - Assessment and description of land acquired by reliction.
- Section 10-4-4 - Trees under Timber Culture Act not considered improvement.
- Section 10-4-5 - Valuation of land containing artesian well.
- Section 10-4-6 - Repealed.
- Section 10-4-6.1 - Exemption from taxation of personal property not centrally assessed--Taxes or feesin lieu unimpaired.
- Section 10-4-7 - Report of publicly owned property filed with secretary of revenue and regulation--Availability to county director.
- Section 10-4-8 - Property acquired for highway purposes exempt.
- Section 10-4-8.1 - Local industrial development corporation property exempt from taxation--Limitation.
- Section 10-4-9 - Property owned by religious society and used exclusively for religious purposesexempt--Sale of property by religious society.
- Section 10-4-9.1 - Property owned by public charity and used for charitable purposes exempt.
- Section 10-4-9.2 - Property owned by benevolent organization and used exclusively for benevolentpurposes exempt--Exception.
- Section 10-4-9.3 - Property owned by nonprofit corporation, organization, or society and used primarilyfor health care and related purposes exempt.
- Section 10-4-9.4 - Congregate housing facility owned by nonprofit corporation, organization, or societyexempt--Conditions.
- Section 10-4-9.5 - Continuum of care defined--Additional health care.
- Section 10-4-10 - Agricultural land of charitable, benevolent and religious societies.
- Section 10-4-11 - Residential and mercantile property belonging to societies taxable.
- Section 10-4-12 - Property of charitable, benevolent or religious society used partly for income andpartly for society purposes.
- Section 10-4-13 - Educational institution property exempt--Income property taxable.
- Section 10-4-13.1 - Agricultural structures specially classified--Amount exempt from taxation--Relativedefined.
- Section 10-4-13.2 - Nonexempt use of educational institution property--Assessed value.
- Section 10-4-14 - Property of agricultural and horticultural societies exempt.
- Section 10-4-15 - Application for exemption of business incubator, charitable, religious, educational,or local industrial development property.
- Section 10-4-15.1 - Publication of list of tax-exempt property.
- Section 10-4-16 - Examination, recommendations, and determination of application for tax-exemptstatus.
- Section 10-4-17 - Notice and hearing on preliminary determination of taxability of charitable, religiousand educational institution property--Final determination.
- Section 10-4-18 - Appeal from county board determination that property is taxable.
- Section 10-4-19 - Continuation of tax-exempt status of property--Annual statement required--Recommendation for change in status--Annual statement not necessary for certainproperty.
- Section 10-4-19.1 - Time of determination of exempt status--Apportionment when property transferredto exempt entity.
- Section 10-4-19.2 - Apportionment when property transferred from exempt entity to nonexempt entity.
- Section 10-4-20 - Permanent record and annual report of tax-exempt property.
- Section 10-4-21 - Periodic review of tax-exempt property--Board action to change status--Reviewrequested by secretary of revenue and regulation.
- Section 10-4-22 - Effective date of change in tax-exempt status.
- Section 10-4-23 - Tax-exempt and railroad property taxed to long-term lessee or contract purchaser.
- Section 10-4-23.1 - Validation of economic development contracts providing for payment in lieu oftaxes--Property classified.
- Section 10-4-24 - Homestead exempt from state taxes--Description of homestead included inassessment statement--Apportionment of value.
- Sections 10-4-24.1 to 10-4-24.8 - Repealed
- Section 10-4-24.9 - Paraplegic dwellings specially classified for tax purposes--Lands included.
- Section 10-4-24.10 - Tax exemption of dwelling of paraplegic or amputee veteran.
- Section 10-4-24.11 - Reduction of tax on dwelling owned by paraplegic.
- Section 10-4-24.12 - Percentage of paraplegic's tax reduction for single-member household.
- Section 10-4-24.13 - Percentage of paraplegic's tax reduction for multiple-member household.
- Section 10-4-25 - Cemetery lot exempt.
- Section 10-4-26 - Exemption from property tax penalties of persons serving in armed forces duringhostilities.
- Section 10-4-27 - Repealed.
- Section 10-4-28 - Repealed.
- Section 10-4-29 - Valuation of real property in a floodplain.
- Section 10-4-30 - Single-family dwellings of disabled or senior citizens classified.
- Sections 10-4-31, 10-4-32 - Repealed
- Section 10-4-33 - Property used as employee day-care cooperative exempt--Determining value.
- Section 10-4-34 - Exemption of property used for storing and dispensing alternative fuels.
- Section 10-4-35 - Wellness center defined--Taxable percentage.
- Sections 10-4-36 to 10-4-38 - Repealed
- Section 10-4-39 - Exemption of facility operated as a multi-tenant business incubator.
- Section 10-4-40 - Partial exemption of dwellings owned by certain disabled veterans.
- Section 10-4-41 - Partial exemption for owner-occupied dwellings of surviving spouses of certaindisabled veterans.
- Section 10-4-42 - Renewable resource defined.
- Section 10-4-43 - Renewable energy facility defined.
- Section 10-4-44 - Renewable energy facilities with less than five megawatts of nameplate capacityclassified--Property taxable--Exemption.