Initial determination by county assessor

The assessor of the county in which a specific item of property is located shall determine, in writing, whether that specific item of property is specialized manufacturing production property subject to valuation in accordance with this article. Upon making a determination that a taxpayer has specialized manufacturing production property, the county assessor shall notify the Tax Commissioner of that determination, and shall provide such information to the Tax Commissioner as the Tax Commissioner may require relating to that determination.

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In this chapter (40 sections)

11-6B-10 · Criminal penalties; restitution
11-6B-11 · Severability
11-6B-12 · Effective date
11-6C-1 · Inventory included within scope of article
11-6C-2 · Method for determining market value of dealer vehicle…
11-6C-3 · Owner to file return estimating market value
11-6C-4 · Determination of tax on dealer vehicle inventory, daily…
11-6C-5 · Intent of this article; Tax Commissioner to promulgate rules
11-6D-1 · Legislative findings and purpose
11-6D-2 · Definitions
11-6D-3 · Credit allowed for alternative-fuel motor vehicles and…
11-6D-4 · Eligibility for credit
11-6D-5 · Amount of credit for alternative-fuel motor vehicles
11-6D-6 · Amount of credit for qualified alternative-fuel vehicle…
11-6D-7 · Duration of availability of credit
11-6D-8 · Commissioner to design forms and schedules; promulgation of…
11-6D-9 · Carryover credit allowed; recapture of credit
11-6E-1 · Short title
11-6E-2 · Definitions
11-6E-3 · Valuation of specialized manufacturing production property
11-6E-4 · Initial determination by county assessor
11-6E-5 · Protest and appeal
11-6E-6 · Effective date
11-6F-1 · Legislative findings
11-6F-2 · Definitions
11-6F-3 · Tax treatment of certified capital addition property
11-6F-4 · Application and certification
11-6F-5 · Authority to propose rules
11-6F-6 · Effective date, expiration of two-mile limitation
11-6G-1 · 11-6G-1
11-6G-2 · Disclosure of required information to the Tax Commissioner
11-6G-3 · Interstate motor vehicle business; calculation of tax
11-6G-3A · Reduced fees for portion of year
11-6G-3B · Reduced fees for transfer of vehicles
11-6G-4 · Form and manner of making disclosure; failure to make…
11-6G-5 · Compelling such disclosure; procuring information and…
11-6G-6 · Failure to give information required by motor vehicles…
11-6G-7 · Adjustment of valuation by interstate commerce appeals board
11-6G-8 · Appeal from valuation by board
11-6G-9 · Certification of levies to Auditor

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