10-4 PROPERTY SUBJECT TO TAXATION
PROPERTY SUBJECT TO TAXATION
Property generally subject to taxation.
Definition of real property for ad valorem taxation purposes.
Improvements on leased sites taxed as real property--Collection of delinquent taxes.
Personal property defined for ad valorem taxation.
Portable livestock shelters not real property.
Manufactured homes as real property.
Transfer or reassignment of manufactured home classed as real property--Affidavit
Sale of manufactured home by licensed dealer--Dealer reporting requirements.
Assessment and description of land acquired by reliction.
Trees under Timber Culture Act not considered improvement.
Valuation of land containing artesian well.
Exemption from taxation of personal property not centrally assessed--Taxes or fees
in lieu unimpaired.
Report of publicly owned property filed with secretary of revenue--Availability to
Property acquired for highway purposes exempt.
Local industrial development corporation property exempt from taxation--Limitation.
Property owned by religious society and used exclusively for religious purposes
exempt--Sale of property by religious society.
Property owned by public charity and used for charitable purposes exempt.
Property owned by benevolent organization and used exclusively for benevolent
Property owned by nonprofit corporation, organization, or society and used primarily
for health care and related purposes exempt.
Congregate housing facility owned by nonprofit corporation, organization, or society
Continuum of care defined--Additional health care.
Agricultural land of charitable, benevolent and religious societies.
Residential and mercantile property belonging to societies taxable.
Property of charitable, benevolent or religious society used partly for income and
partly for society purposes.
Educational institution property exempt--Income property taxable.
Agricultural structures specially classified--Amount exempt from taxation--Relative
Nonexempt use of educational institution property--Assessed value.
Property of agricultural and horticultural societies exempt.
Application for exemption of business incubator, charitable, religious, educational,
or local industrial development property.
Publication of list of tax-exempt property.
Examination, recommendations, and determination of application for tax-exempt
Notice and hearing on preliminary determination of taxability of charitable, religious
and educational institution property--Final determination.
Appeal from county board determination that property is taxable.
Continuation of tax-exempt status of property--Annual statement required--
Recommendation for change in status--Annual statement not necessary for certain
Time of determination of exempt status--Apportionment when property transferred
to exempt entity.
Apportionment when property transferred from exempt entity to nonexempt entity.
Permanent record and annual report of tax-exempt property.
Periodic review of tax-exempt property--Board action to change status--Review
requested by secretary of revenue.
Effective date of change in tax-exempt status.
Tax-exempt and railroad property taxed to long-term lessee or contract purchaser.
Validation of economic development contracts providing for payment in lieu of
Homestead exempt from state taxes--Description of homestead included in
assessment statement--Apportionment of value.
10-4-24.1 to 10-4-24.8. Repealed.
Paraplegic dwellings specially classified for tax purposes--Lands included.
Tax exemption of dwelling of paraplegic or amputee veteran.
Reduction of tax on dwelling owned by paraplegic.
Percentage of paraplegic's tax reduction for single-member household.
Percentage of paraplegic's tax reduction for multiple-member household.
Cemetery lot exempt.
Exemption from property tax penalties of persons serving in armed forces during
Single-family dwellings of disabled or senior citizens classified.
10-4-31, 10-4-32. Repealed.
Property used as employee day-care cooperative exempt--Determining value.
Exemption of property used for storing and dispensing alternative fuels.
Wellness center defined--Taxable percentage.
10-4-36 to 10-4-38. Repealed.
Exemption of facility operated as a multi-tenant business incubator.
Partial exemption of dwellings owned by certain disabled veterans.
Partial exemption for owner-occupied dwellings of surviving spouses of certain
Renewable resource defined.
Renewable energy facility defined.
Renewable energy facilities with less than five megawatts of nameplate capacity
Renewable energy property not subject to discretionary formulas.