CHAPTER 10-5

SITUS OF PROPERTY FOR TAXATION

10-5-1      Real estate assessed where situated.
10-5-2      Road, bridge, or railroad property assessed within county.
10-5-3 to 10-5-4.1. Repealed.
10-5-5      Merchants' and manufacturers' property assessed at place of business.
10-5-6      Repealed.
10-5-7      Repealed.
10-5-8 to 10-5-14. Repealed.
10-5-15      Appeal from county commissioners on decision as to place of assessment.
10-5-16      Appeal from secretary of revenue on decision as to place of taxation--Appeal bond.
10-5-17      Time of appeal from secretary--Transcript--Hearing de novo and judgment.
10-5-18      Improvements on leased sites owned by municipality subject to levy by municipality.