42-13351. Method and procedures for valuing property of manufacturers, assemblers or fabricators; confidentiality
A. Real or personal property that is subject to valuation for property tax purposes and that is used by any manufacturer, assembler or fabricator of tangible personal property, except property that is included in class one, paragraphs 1 through 9 and paragraphs 11, 12 and 13, and classes two, three, four, five, six, seven, eight or nine, shall be valued pursuant to this article.
B. All information that a taxpayer submits pursuant to this article is confidential pursuant to chapter 2, article 1 of this title.
Section: Previous 42-13254 42-13255 42-13256 42-13257 42-13301 42-13302 42-13304 42-13351 42-13352 42-13353 42-13354 42-13355 42-13401 42-13402 42-13403 NextLast modified: October 13, 2016