63-401. OPERATING PROPERTY ASSESSED BY STATE TAX COMMISSION. Operating property, completed or under construction, shall be assessed by the state tax commission. The state tax commission shall identify property to be included as operating property for assessment purposes. Property assessed by the state tax commission shall not be subject to another assessment by any county […]
63-402. NONOPERATING PROPERTY ASSESSED BY COUNTY ASSESSOR. All property belonging to any person owning, operating or constructing any public utility or railroad, wholly or partly within this state, not included within the meaning of the term "operating property" as defined in this title, namely, property not reasonably necessary for the maintenance and operation of such […]
63-403. OPERATOR REPRESENTATIVE OF OWNER. Any person operating a public utility, railroad or private railcar fleet in this state shall be representative of every title and interest in the operating property and franchises of said public utility, railroad or private railcar fleet as owner, lessee or otherwise, and notice to such person, or his agent […]
63-404. OPERATOR’S STATEMENT — ARBITRARY ASSESSMENT. (1) Every person owning, operating or constructing, either as owner or lessee, any public utility, railroad or private railcar fleet which is not exempt from taxation under the provisions of this title, shall prepare or cause to be prepared an annual statement showing all property subject to assessment by […]
63-405. ASSESSMENT OF OPERATING PROPERTY. (1) The state tax commission must assess all operating property at a meeting of the commission convening on the second Monday of August in each year, and must complete the assessment of such property on the fourth Monday in August. (2) The state tax commission shall determine the system value […]
63-406. ATTENDANCE AT ASSESSMENT HEARING. The state tax commission may, for the purpose of securing evidence, facts or information to enable it to properly assess any operating property, require the attendance of the person, or any officer, manager or agent of such person, whose property is to be assessed, and require him to answer, under […]
63-407. APPEAL OF OPERATING PROPERTY ASSESSMENTS. Every person whose property is to be assessed by the state tax commission shall, upon request therefor in writing, be entitled to a hearing before the commission in relation to the assessment on his property or the assessment of other property in the state, and the commission shall, upon […]
63-408. REEXAMINATION OF VALUE — COMPLAINT BY ASSESSOR. The state tax commission shall, upon complaint by a county assessor, examine the valuation and allocation of value of property assessable on a statewide basis any part of which is allocable to his county. History: [63-408 added 1996, ch. 98, sec. 5, p. 339.]
63-409. APPEALS FROM STATE TAX COMMISSION VALUATIONS OF OPERATING PROPERTY. (1) Any taxpayer or county assessor who is aggrieved by a state tax commission decision assessing a taxpayer’s operating property may file an appeal to the district court of Ada county or, if such operating property is located in only one (1) county, to the […]
63-410. CERTIFICATION OF VALUE TO COUNTIES — COMPARISONS — SPECIAL MEETING — ESCAPED ASSESSMENTS. (1) On or before the first Monday of September in each year the chairman of the state tax commission, or his designee, must prepare and transmit certified statements of the taxable value of operating property by the commission to the county […]
63-411. SPECIAL PROVISIONS FOR PRIVATE RAILCAR FLEETS — NOTICE OF DELINQUENCY — COLLECTION OF DELINQUENCY. (1) In case any such private railcar fleet shall fail or refuse to make the annual statement herein required within the time above specified, or shall make a false annual statement, the state tax commission shall proceed to assess the […]
