§ 59-2-301. Assessment by county assessor.

§ 59-2-301.1. Assessment of property subject to a conservation easement -- Assessment of golf course or hunting club.

§ 59-2-301.2. Definitions -- Assessment of property subject to a minimum parcel size -- Other factors affecting fair market value.

§ 59-2-301.3. Definitions -- Assessment of real property subject to a low-income housing covenant.

§ 59-2-301.4. Definition -- Assessment of property after a reduction in value -- Other factors affecting fair market value -- County legislative body authority to reduce value or issue a refund after a valuation reduction.

§ 59-2-301.5. Definitions -- Assessment of property if threatened or endangered species is present.

§ 59-2-301.6. Definition -- Assessment of property having a diminished productive value. (Effective 1/1/2015)

§ 59-2-302. Basis of property taxation for political subdivision.

§ 59-2-303. General duties of county assessor.

§ 59-2-303.1. Mandatory cyclical appraisals.

§ 59-2-305. Listing property in taxing entities.

§ 59-2-305.5. Boundary actions not effective for purposes of assessment until required documents are recorded.

§ 59-2-306. Statements by taxpayers -- Power of assessors respecting statements.

§ 59-2-307. Refusal by taxpayer to file signed statement -- Penalty -- Assessor to estimate value -- Reporting information to other counties.

§ 59-2-308. Assessment in name of representative -- Assessment of property of decedents -- Assessment of property in litigation.

§ 59-2-309. Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.

§ 59-2-310. Assessment in name of claimant as well as owner.

§ 59-2-311. Completion and delivery of assessment book -- Signed statement required -- Contents of signed statement -- Adjustment of assessment in assessment book.

§ 59-2-313. Assessor to furnish information to commission.

§ 59-2-314. Penalty for failure to complete assessment book.

§ 59-2-315. Liability for willful failure or neglect of duty -- Action on official bond -- Judgment.

§ 59-2-320. Total property valuation.

§ 59-2-321. Extension of taxes on assessment book.

§ 59-2-322. Transmittal of statement to commission.

§ 59-2-323. Changes ordered by commission.

§ 59-2-324. Entering corrected sum of taxes in assessment book.

§ 59-2-325. Statement transmitted to commission and state auditor.

§ 59-2-326. Assessment roll delivered to county treasurer.

§ 59-2-327. Assessment roll -- Taxes charged to county treasurer. (Effective 5/13/2014)

§ 59-2-328. Duty of auditor upon termination of treasurer's term of office.

§ 59-2-329. Verification of auditor's statements.