Tax treatment of certified capital addition property

Notwithstanding any other provisions of law, the value of certified capital addition property, for purposes of ad valorem property taxation under this chapter, is its salvage value, which for purposes of this article is five percent of the certified capital addition property's original cost. For capital additions certified on or after July 1, 2011, the value of the land before any improvements shall be subtracted from the value of the capital addition and the unimproved land value shall not be given salvage value treatment.

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In this chapter (40 sections)

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
11-6G-10 · Failure of officers to perform duties as to property of…
11-6G-11 · Injunction to restrain collection of tax
11-6G-12 · Payment of assessment by owner or operator
11-6G-13 · No release of taxes assessed against such corporations
11-6G-14 · Accounting for levies against interstate commercial motor…

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