Initial determination; protest and appeal

The valuation and assessment of any tower subject to this article, including the process of protest and appeal from any such valuation, shall be conducted in the manner set forth and more fully described in §11-6-1 et seq . of this code and any applicable rules: Provided , That with respect to any tower that is subject to this article but is not property of a business subject to the provisions of §11-6-1 et seq . of this code, the valuation and assessment of such a tower, including the process of protest and appeal from any such valuation, shall be conducted in the manner set forth in §11-3-1 et seq . of this code.

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In this chapter (40 sections)

11-6I-10 · 11-6I-10
11-6I-11 · 11-6I-11
11-6J-1 · Short title
11-6J-2 · Definitions
11-6J-3 · Valuation of certain specialized high-technology property
11-6J-4 · Initial determination by county assessor
11-6J-5 · Protest and appeal
11-6J-6 · Effective date
11-6J-7 · Report on economic benefit
11-6K-1 · Time and basis of assessments; true and actual value; and…
11-6K-2 · Definitions
11-6K-3 · Form and manner of making return; failure to timely make…
11-6K-4 · Review of returns; procuring information for tentative…
11-6K-5 · Informal petition to Tax Commissioner for review of tentative…
11-6K-6 · Final appraisal of industrial property and natural resources…
11-6K-7 · Effective date
11-6K-8 · Rules
11-6L-1 · Short title
11-6L-2 · Definitions
11-6L-3 · Limited-time valuation of certain specialized wireless…
11-6L-4 · Initial determination; protest and appeal
11-6L-5 · Effective date
11-6M-1 · Property Tax Treatment of Silicon and Silicon Carbide…
11-6M-2 · Rulemaking and Administration by Tax Commissioner
11-6M-3 · Effective Date and Sunset Date
11-6N-1 · Legislative findings and purpose
11-6N-2 · Definitions
11-6N-3 · Returns of property of high impact data centers to Board of…
11-6N-4 · Special Rules for Tax Distribution of High Impact Data Centers
11-6N-5 · Termination
11-7-1 · Collection of capitation taxes for tax year 1970; effective…
11-8-1 · Declarations
11-8-2 · Legislative findings
11-8-3 · Purposes
11-8-4 · Definition of taxing units
11-8-5 · Classification of property for levy purposes
11-8-6 · Aggregate of taxes on different classifications; taxing units…
11-8-6A · Levies on each classification by Board of Public Works
11-8-6B · Maximum levies on each classification by county courts; order…
11-8-6C · Maximum levies on each classification by county boards of…

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