42-12051. Treatment of partially completed or vacant improvements; notification; exception A. For the purposes of classifying property under article 1 of this chapter, partially completed or vacant improvements on the land including improved common area tracts shall be classified according to their intended use as demonstrated by objective evidence. B. For property that is not […]
42-12052. Review and verification of class three property; civil penalty; appeals A. Each county assessor shall review assessment information, on a continuing basis, to ensure proper classification of residential dwellings. The assessor may enter into intergovernmental agreements with the department for an exchange of information to ensure a coordinated and comprehensive review and identification of […]
42-12053. Criteria for distinguishing primary residential property, secondary residential property and rental property A. For the purpose of classifying residential property under sections 42-12003, 42-12004 and 42-12052, a parcel is not considered a secondary property or rental property if the property is occupied by a member of the owner’s family, who must be: 1. The […]
42-12054. Change in classification of owner-occupied residence A. If a person purchases or converts property that is listed as class one pursuant to section 42-12001, paragraph 12 or 13, class two or class four pursuant to article 1 of this chapter and occupies the property as the person’s primary residence, the person may have the […]
42-12055. Review of and appeal from classification A person may have the classification assigned to that person’s property reviewed and may appeal the decision in the same manner as provided by law for a review of a valuation for property taxes and an appeal from that review.
42-12056. Renewable energy systems valuation; definition A. For properties subject to this chapter and that are class three as defined in section 42-12003 or class four as defined in section 42-12004, renewable energy systems and any other device or system designed primarily for the production of renewable energy in which the majority of the energy […]
42-12057. Criteria for renewable energy property A. To qualify for the classification as class six pursuant to section 42-12006, paragraph 8, the owner of a manufacturing facility or headquarters facility must provide documentation to the county assessor each year that the facility is primarily dedicated to renewable energy manufacturing or regional, national or global renewable […]
42-12058. Registry of real property burdened by conservation easements A. The county assessor in each county shall establish and maintain a public digital registry of each parcel of property in the county that is classified as class two (C) pursuant to section 42-12002, paragraph 3 from and after December 31, 2016 because it is burdened […]
