42-13351. Method and procedures for valuing property of manufacturers, assemblers or fabricators; confidentiality A. Real or personal property that is subject to valuation for property tax purposes and that is used by any manufacturer, assembler or fabricator of tangible personal property, except property that is included in class one, paragraphs 1 through 9 and paragraphs […]
42-13352. Determining valuation of property of manufacturers, assemblers or fabricators A. The county assessor shall determine the valuation of both real and personal property valued under this article. B. For purposes of determining the valuation of property valued under this article, the county assessor shall use standard appraisal methods and techniques as provided in section […]
42-13353. Depreciated values of personal property of manufacturers, assemblers and fabricators A. Except as provided in subsection D and notwithstanding any other statute, the department shall adjust depreciation schedules for use by the assessors to determine the valuation of personal property valued under this article that was or is initially assessed during tax year 1994 […]
42-13354. Assessing personal property construction work in progress; definition A. The county assessor shall not value or assess personal property construction work in progress until the construction work has progressed to a sufficient degree for the personal property to be useful for the purposes for which it is being constructed. B. For the purposes of […]
42-13355. Assessing clean rooms as personal property; definition A. Clean rooms that are used for manufacturing, processing, fabrication or research and development of semiconductor products shall be valued and assessed as tangible personal property. B. For the purposes of this section: 1. " Clean room" means all property that comprises or creates an environment where […]
