Title 57 — Taxation

As used in this chapter, unless the context or subject matter otherwise clearly indicates, "property subject to valuation" means real property owned by the state or real property leased or held by lease or license from the United States or a political subdivision of this state, a…

The director of the game and fish department shall annually make payments, subject to legislative appropriations, to the counties in which property subject to valuation is located pursuant to the provisions of this chapter. The payments are in lieu of taxes which would otherwise …

All property subject to valuation under this chapter must be assessed and valued for the purpose of making the payments herein provided for, in the same manner as other real property in this state is assessed and valued for tax purposes, except that improvements to any real prope…

The state board of equalization shall equalize the value placed upon any tract of land subject to valuation under this chapter. The director of the game and fish department may appear before the state board of equalization to be heard for the purpose of opposing any unreasonable …

1. Upon receipt of the decision of the state board of equalization, the director of the game and fish department shall compute the payments due to the counties in which property subject to valuation is located by extending the mill levies which apply to other taxable property in …

The revenue to which the county level of government is entitled must be determined according to the proportion the county mill levy on other real property bears to the total mill levies on real property of each taxing district wherein the property subject to valuation is located.…

The effective date of this chapter is January 1, 1964, and no payments are due under the provisions of this chapter until March 1, 1965.