Part 2. Assessment of Property  


§ 59-2-201. Assessment by commission -- Determination of value of mining property -- Notification of assessment -- Local assessment of property assessed by the unitary method.
§ 59-2-202. Statement of taxpayer -- Extension of time for filing -- Assessment without statement -- Penalty for failure to file statement or information -- Waiver, reduction, or compromise of penalty -- Appeals.
§ 59-2-203. Record of assessment of railroads and other companies -- Review by county assessor.
§ 59-2-204. Record of assessment of public utility and air travel companies -- Review by county assessor.
§ 59-2-205. Record of assessment of mines -- Review by county assessor.
§ 59-2-207. Statements for mines -- Penalty for failure to file statement or information -- Assessment without statement -- Penalty -- Waiver, reduction, or compromise of penalty -- Extension of time for filing statement -- Appeals.
§ 59-2-208. Duties of commission and county auditors relative to mines.
§ 59-2-209. Assessment of improvements, machinery, or structures placed on mines.
§ 59-2-210. Collection and enforcement of tax on mines -- Lien -- Tax liability of owners of fractional interests -- Duties of unit operators -- Penalties.
§ 59-2-211. Security for tax on uranium and vanadium mining properties.
§ 59-2-212. Equalization of values -- Hearings.
§ 59-2-213. Duty to furnish assessment roll to counties.
§ 59-2-214. Commission to furnish forms for taxpayers' statements.
§ 59-2-215. Chief executive officer of state agency to furnish lists of sold lands.
§ 59-2-216. Commission to furnish list of patented lands to county assessors.
§ 59-2-217. Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.