Chattel interests in real and tangible personal property

For ad valorem property tax purposes, chattel interests in real property and chattel interest in tangible personal property are hereby defined to be interests in tangible personal property and are to be assessed and taxed as such. As so defined, chattel interest in real property and chattel interests in tangible personal property are not intangible personal property for ad valorem property tax purposes.

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In this chapter (40 sections)

11-2-5 · [Repealed]
11-2-5A · 11-2-5A
11-2-6 · Correction of lists by assessor
11-2-7 · State and local meetings
11-2-8 · Records of assessor
11-2-9 · List of violations furnished prosecuting attorney
11-2-10 · 11-2-10
11-2-11 · Exception
11-3-1 · Time and basis of assessments; true and actual value; default;…
11-3-1A · Magisterial districts as tax districts; legislative findings;…
11-3-1B · Recordation of plat or designation of land use not to be…
11-3-2 · Canvass by assessor; lists of property
11-3-2A · Notice of increased assessment required for real property;…
11-3-3 · Who to furnish property list
11-3-3A · Building or real property improvement notice; notice filed…
11-3-4 · 11-3-4
11-3-5 · Correction of previous property books; entry of omitted…
11-3-5A · Notification to assessor of changed use; independent action…
11-3-6 · Statements of assessed valuations for municipalities and…
11-3-7 · Fixtures and machinery
11-3-7A · Chattel interests in real and tangible personal property
11-3-8 · Who deemed owner for purposes of taxation
11-3-9 · Property exempt from taxation
11-3-10 · Failure to list property, etc.; collection of penalties and…
11-3-10A · 11-3-10A
11-3-10B · Exemption of bank deposits and money from forfeitures and…
11-3-11 · Making or correction of list by assessor
11-3-12 · Assessment of corporate property; reports to assessors by…
11-3-13 · Entry of corporate property by assessor
11-3-14 · Assessment of stock, realty and tangible personal property of…
11-3-14A · Taxation of building and loan associations and federal…
11-3-15 · Assessment of capital used in trade or business by natural…
11-3-15A · Assessment of property of limited liability companies
11-3-15B · Notice of increase in assessed value of business personal…
11-3-15C · Petition for assessor review of improper valuation of real…
11-3-15D · Administrative review of tangible personal property…
11-3-15E · Contents of petition based on income approach to value of…
11-3-15F · Rejection of petition; amended petition; appeal options
11-3-15G · Meeting between assessor and petitioner
11-3-15H · Ruling on petition

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