15-23-303. Assessment of property -- apportionment to counties.
42 words·~1 min read·
/mt/title-15/chapter-23/part-3/15-23-303·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
15-23-303 . Assessment of property -- apportionment to counties. The department shall assess all property described in 15-23-301 , but franchises may not be assessed. The value of property for assessment purposes must be determined upon factors that the department considers proper.