10-6-101 Definition of terms

10-6-102 Mill levy defined--Substitution. 10-6-103 One mill defined--Substitution. 10-6-104 Fair market value and full and true value defined. 10-6-105 Period during which assessment made--Date of assessment. 10-6-106 Leased school lands classified separately--Assessment date and valuation date--Assessment, equalization, and taxation of school and endowment lands. 10-6-107 Reserved. 10-6-108 Statement of real property required of taxpayers. 10-6-109 Viewing of property--Inspection of records--Recording assessed value. 10-6-110 Classification of property--Notation by director. 10-6-111 Agricultural land taxed without regard to zoning. 10-6-112 Classification of agricultural land--Criteria. 10-6-113 Property tax freeze authorized for agricultural property of beginning farmer. 10-6-114 Criteria for qualifying for tax freeze on agricultural property of beginning farmer. 10-6-115 State-owned public shooting area or game production area assessed and taxed as agricultural land. 10-6-116 Agricultural land--Riparian buffer strip described--Additional county board authorization. 10-6-117 Agricultural land--Riparian buffer strip classification--Criteria. 10-6-118 Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip. 10-6-119 Basis for determining valuation for tax purposes--Cost, market and income approaches to appraisal considered. 10-6-120 Property not used for agriculture separately assessed. 10-6-121 Minimum and maximum median sales to assessment ratio. 10-6-122 Maximum coefficient of dispersion. 10-6-123 Distinction between agricultural and nonagricultural real property. 10-6-124 Promulgation of rules--Purposes. 10-6-125 Assessed value of inundated farmlands--Classification. 10-6-126 Request for special assessment for inundated farmland--Time limit--Description of land. 10-6-127 Agricultural land to be assessed based on agricultural income value. 10-6-128 Agricultural income value--Determination--Database of cropland data. 10-6-129 Factors used for percentage of annual earning capacity. 10-6-130 Soil classification--Land categorization--Director adjustments. 10-6-131 Agricultural income value for county--Assessed value adjustment by director--Requested adjustment--Documents retained. 10-6-132 Classification of buildings and structures. 10-6-133 Fair market value of agricultural land. 10-6-134 Agricultural Land Assessment Implementation and Oversight Advisory Task Force--Members--Vacancy--Duties--Draft legislation. 10-6-135 Recommendations required by Agricultural Land Assessment Implementation and Oversight Advisory Task Force. 10-6-136 Centrally assessed operating property classified--Percentage of value at which equalized. 10-6-137 Discretionary formula for reduced taxation of new structures and additions--Partially constructed structures. 10-6-137.1 Discretionary formula for reduced taxation of new residential structures. 10-6-138 Municipal adoption of reduction for new property. 10-6-139 Adoption of assessed value formula by governing board of improvement district. 10-6-140 Repealed. 10-6-141 Boundaries of redevelopment neighborhood. 10-6-142 Standards for redevelopment neighborhood property within municipality. 10-6-143 Classification of certain residential property. 10-6-144 Valuation of certain residential property. 10-6-145 Unrecorded improvements to real property--Notification of value to county auditor. 10-6-146 Improvements to which provisions not applicable--Petition and hearing prior to notification of auditor. 10-6-147 Petition for reversal of director's decision--Notice and hearing. 10-6-148 Railroad and highway rights-of-way deducted in valuing land. 10-6-149 Real estate list included in assessment lists, rolls, and book--Contents. 10-6-150 Form for real estate list. 10-6-151 Equalization director's affidavit attached to real estate list. 10-6-152 Records of county auditor or treasurer authorized as tax records. 10-6-153 Delivery of updated records to boards of equalization--Open to public inspection. 10-6-154 Notice of assessment--Required information--Promulgation of rules. 10-6-155 Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules. 10-6-156 Counties not in compliance--Basis of request for and issuance of certificate of compliance. 10-6-157 Consideration of federal income tax credits in assessing property prohibited. 10-6-158 Owner-occupied single-family dwellings--Total assessed value--Limitation.