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June 23, 2024
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2021 Statute

Section Number

79-301 - Personal property to be listed and assessed.
79-303 - Who to list property.
79-304 - Place of listing of certain property for taxation purposes.
79-305a - Rendition preparers; definitions.
79-306 - Listing of tangible personal property for taxation; time of filing; certification by preparer.
79-306d - Valuation and listing of certain motor vehicles; motor vehicles excluded; determination of value of motor vehicles; replacement vehicle, defined; duties of county appraiser, county treasurer and director of property valuation.
79-306e - Valuation of watercraft, proration.
79-308 - Statements to include tax situs information.
79-309 - Time of listing and valuation; sale or transfer after January 1 and tax-exempt investment prior thereto.
79-310a - Assessment and taxation of shares of stock of corporations classified as regulated investment companies; corporations not subject to certain acts.
79-319 - Collection of tax; removal of personalty from county before taxes paid.
79-319a - Same; removal of buildings from delinquent real estate; penalty.
79-320 - Same; duty of public officers.
79-322 - Highway or railway bridge on state line; listing and valuing.
79-329 - Oil and gas property as personalty.
79-330 - Oil and gas properties; valuation and assessment; cancellation of taxes of less than $5.
79-331 - Same; determination of value; changes in determination of value of production; limitations on information used to establish fair market value.
79-332a - Listing of oil and gas property; penalty for late filing or failure to file; extension of time; distribution of taxes paid under protest; abatement of penalty.
79-333 - Listing of oil and gas property; false statement; fraudulent acts; misdemeanor; penalty.
79-335 - Mobile and manufactured homes; listing for property taxation; forms; valuation and listing on rolls.
79-336 - Owner, lessee or operator of park or land to notify assessor of all mobile and manufactured homes located in park or on land; forms.
79-337 - Same; failure of owner or operator of park or land to notify assessor; class C misdemeanor.
79-338 - Owner, lessee or operator of dock to notify assessor of watercraft and owners; information and forms; definitions.
79-339 - Same; failure to notify, class C misdemeanor.
79-340 - Mobile and manufactured homes as personal property; exception.
79-344 - Cancellation of personal property tax, when.
2024. Powered by KLISS. Rendered: 2024-06-23T10:13:52. Head Rev No: 893617(E)