Article 3 - LISTING PROPERTY FOR TAXATION
- Section 79-301 - Personal property to be listed and assessed
- Section 79-303 - Who to list property
- Section 79-304 - Place of listing of certain property for taxation purposes
- Section 79-305a - Rendition preparers; definitions
- Section 79-306 - Listing of tangible personal property for taxation; time of filing; certification by preparer
- Section 79-306d - Valuation and listing of certain motor vehicles; motor vehicles excluded; determination of value of motor vehicles; replacement vehicle, defined; duties of county appraiser, county treasurer and director of property valuation
- Section 79-306e - Valuation of watercraft, proration
- Section 79-308 - Statements to include tax situs information
- Section 79-309 - Time of listing and valuation; sale or transfer after January 1 and tax-exempt investment prior thereto
- Section 79-310a - Assessment and taxation of shares of stock of corporations classified as regulated investment companies; corporations not subject to certain acts
- Section 79-319 - Collection of tax; removal of personalty from county before taxes paid
- Section 79-319a - Same; removal of buildings from delinquent real estate; penalty
- Section 79-320 - Same; duty of public officers
- Section 79-322 - Highway or railway bridge on state line; listing and valuing
- Section 79-329 - Oil and gas property as personalty
- Section 79-330 - Oil and gas properties; valuation and assessment; cancellation of taxes of less than $5
- Section 79-331 - Same; determination of value; changes in determination of value of production; limitations on information used to establish fair market value
- Section 79-332a - Listing of oil and gas property; penalty for late filing or failure to file; extension of time; distribution of taxes paid under protest; abatement of penalty
- Section 79-333 - Listing of oil and gas property; false statement; fraudulent acts; misdemeanor; penalty
- Section 79-335 - Mobile and manufactured homes; listing for property taxation; forms; valuation and listing on rolls
- Section 79-336 - Owner, lessee or operator of park or land to notify assessor of all mobile and manufactured homes located in park or on land; forms
- Section 79-337 - Same; failure of owner or operator of park or land to notify assessor; class C misdemeanor
- Section 79-338 - Owner, lessee or operator of dock to notify assessor of watercraft and owners; information and forms; definitions
- Section 79-339 - Same; failure to notify, class C misdemeanor
- Section 79-340 - Mobile and manufactured homes as personal property; exception
- Section 79-344 - Cancellation of personal property tax, when
- Section 79-345 - Listing of other tangible personal property; value; notification of value; certain property not subject taxation for tax year