Property Taxes Law Guide – Revision 2013
 

Article 1 General Provisions

• 721 Valuation and assessment
• 721.5 Electric generation facilities
• 722 Ratio of assessed to full value
• 722.5 Local and State assessment dates
• 723 Use of principle of unit valuation
• 723.1 Operating nonunitary properties
• 724 Timely performance
• 725 Validity of assessment or taxes

Article 2 Assessments

• 731 Notification of assessment; unitary property
• 732 Notification of assessment; nonunitary property
• 733 Finality of assessment

Article 3 Reassessments and Allocation Corrections

• 741 Petition for reassessment
• 742 Hearing on petition for reassessment

• 743 Continuance of hearing; record; transcript
• 744 Notification of decision; findings and conclusions
• 745 Assessment; placement on roll
• 746 Notification of proposed allocated assessed values of unitary property
• 747 Petition for correction of allocated assessment
• 748 Hearing on petition for correction of allocated assessment
• 749 Record; transcript

Article 4 Assessment Estimates and Assessment Roll

• 755 Transmission of estimates of total assessed values to county auditors
• 756 Transmission of rolls to county auditors
• 757 Transmission to city auditors [Repealed]

• 758 Assessment of escaped property or roll correction
• 759 Finality of assessment
• 760 Collection of delinquent taxes

Article 5 Property Statements

• 826 Property statement
• 827 Contents
• 828 Information [Repealed]
• 828 Information
• 828.5 Failure to file statement [Repealed]
• 829 Absence of statement
• 830 Conclusive assessments [Repealed]
• 830 Failure to file statement
• 830.1 Extensions of times for filing
• 831 Information from local assessors
• 832 Assistance from state agencies

• 833 Information held secret
• 834 Destruction of records

Article 6 Responsibility of State Board of Equalization and Its Employees [Repealed]

Article 6 Escape Assessments of State- Assessed Property [Repealed]

Article 6 State-Assessed Property Escaping Assessment

• 861 Escaped property
• 862 Failure to file or report
• 863 Penalty
• 864 Entry on roll
• 865 Property in more than one county
• 866 Statute of limitations
• 867 Creation of lien or charge on property
• 868 Extension of time for making escape assessment

Article 7 Penal Assessments of State-Assessed Property [Repealed]