Part 1. General Provisions
- 15-23-101. Properties centrally assessed.
- 15-23-102. Independent appraisal option.
- 15-23-103. Due date of reports and returns -- extensions.
- 15-23-104. Failure to file -- estimate by department -- penalty.
- 15-23-105. Apportionment among counties.
- 15-23-106. Report to the counties.
- 15-23-107. Amended assessment.
- 15-23-108. Rulemaking authority.
- 15-23-109. and reserved.
- 15-23-111. Centrally administered tax-exempt property.
- 15-23-112. through reserved.
- 15-23-115. Interest.
- 15-23-116. Statute of limitations.