42-13051. Duties of county assessor A. Not later than December 15 of each year the county assessor shall identify by diligent inquiry and examination all real property in the county that is subject to taxation and that is not otherwise valued by the department as provided by law. B. The assessor shall: 1. Determine the […]
42-13052. Continuing valuation of class two, three and four property In the case of property that is classified as class two, three or four pursuant to section 42-12002, 42-12003 or 42-12004, the assessor may use the same valuation for up to three consecutive tax years if: 1. The assessor files a specific plan for the […]
42-13053. Exception list; review of valuation A. If the county assessor initially determines the valuation of property under this article by using a computerized data processing or valuation program, and if the valuation found by that method constitutes a change in the valuation methodology and the resulting change in valuation in any year is more […]
42-13054. Taxable value of personal property; depreciated values of personal property in class one, class two (P) and class six A. The taxable value of personal property that is valued by the county assessor is the result of acquisition cost less any appropriate depreciation as prescribed by tables adopted by the department. The taxable value […]
42-13055. Reducing minimum value for property in use A. Beginning in valuation year 2000, the department shall reduce the minimum value prescribed for class one, paragraphs 8, 9, 10 and 13 and class two (P) valued by the assessor by 2.5 per cent good each year. B. This section does not require the department to […]
42-13056. Taxable value of solar energy devices classified as personal property; depreciated value; definition A. When characterized as personal property, subject to any applicable constitutional exemption from taxation, the property specified in section 42-11054, subsection C, paragraph 3 shall be valued annually, at its taxable original cost, minus any appropriate depreciation as prescribed by tables […]
