42-15252
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42-15252. Determining assessed valuation of remote municipal property A. The county assessor shall determine the full cash value and primary and secondary assessed valuation of remote municipal property at the same amount and using the same method of assessment as applied to private property that is used for the same purpose in the county. B. Remote municipal property that is used for agricultural purposes as provided in chapter 12, article 4 of this title shall be valued pursuant to chapter 13, article 3 of this title. Remote municipal property that has been retired from irrigated agricultural use but that is not used for any commercial purpose shall be valued at its market value and assessed as class two property pursuant to sections 42-12002 and 42-15002. C. The assessor shall transmit the determination of the value of the property to the county board of supervisors on or before the third Monday in June. |