Division or consolidation of tracts for segregation

In the manner prescribed in section seventeen of this article, the county court may, upon the application of the owner, divide, consolidate, or both, as the case may be, any tracts or lots for the purpose of entry upon the land books of the county. This shall apply solely to the segregation of real property according to the classification contemplated by the "Tax Limitation Amendment." No such division shall be made unless there is in actual fact a distinction in use, and unless the division requested is one which the owner would make for the separate conveyance of portions of the tract or lot, but in no case shall any single structure be divided and only contiguous tracts or lots shall be consolidated.

Source: view the official text

In this chapter (40 sections)

11-3-31 · Generally applied, and usual and customary practices and…
11-3-32 · Effective date of amendments
11-3-33 · Rules
11-4-1 · Land books to contain separate lists; entry of town lots;…
11-4-2 · Form of landbooks
11-4-3 · Definitions
11-4-4 · Making out land books; using copy of last landbook; correcting…
11-4-5 · Information to be obtained from landowners by assessor;…
11-4-6 · Transfers on books
11-4-7 · Entry of lands acquired from different sources
11-4-8 · Lists of transfers of title for assessors
11-4-9 · Assessment of different estates; undivided interests
11-4-10 · Land and buildings assessed separately; town lots; back…
11-4-11 · New buildings
11-4-12 · Assessment of decedent's lands
11-4-13 · Lands purchased at tax sale for state or by an individual
11-4-14 · Assessment of lands lying in more than one county
11-4-15 · Assessment upon conveyance of part of tract lying in more…
11-4-16 · Assessment upon conveyance of part of tract lying in more…
11-4-17 · Consolidation of contiguous tracts or mineral or timber…
11-4-18 · Division or consolidation of tracts for segregation
11-4-19 · Land taken for public road or railroad
11-4-20 · Ferries
11-4-21 · 11-4-21
11-5-1 · What personal property taxable
11-5-2 · Personal property books
11-5-3 · Definitions
11-5-4 · In what district personalty assessed
11-5-5 · Valuation of credits and investments
11-5-6 · Property or stock of corporations
11-5-7 · Household furniture
11-5-8 · Assessment of transients selling goods
11-5-9 · Ascertainment of property held under order of court
11-5-10 · Entry of omitted personalty taxes
11-5-10A · Release of taxes, interest and charges, on bank deposits and…
11-5-11 · Mobile homes used by the owner for residential purposes and…
11-5-12 · Mobile homes situate upon property owned by a person other…
11-5-13 · Exemption of inventory and warehouse goods
11-5-13A · Application of exemption to finished goods in warehouse
11-5-14 · Assessment of motor vehicles previously titled jointly by…

Full table of contents →