GENERAL PROPERTY TAXES
General property taxes; upon whom levied.
Definition of general property.
Definition of real property.
Definition of personal property.
Mobile homes and manufactured homes.
Taxation district defined.
Valuation of property; assessors in cities, towns and villages.
Expert assessment help.
Assessments, where made; first class city districts; assessors; appointment, removal.
Functions of board of assessors in first class cities.
Functions of board of assessors in cities of the 2nd class.
Official real property lister; forms for officers.
Assessment roll; time-share property.
Assessment, when made, exemption.
Presumption of taxability.
Property exempted from taxation.
Personal property exempted from taxation.
Property exempted from taxation because of special tax.
State aid to municipalities; aids in lieu of taxes.
Aids on certain state lands equivalent to property taxes.
Taxation of real estate held by investment board.
Payments for municipal services.
Real property, where assessed.
Where personal property assessed.
Assessment of vessels.
Lands, to whom assessed; buildings on exempt lands.
Improvements on government-owned land.
Personal property, to whom assessed.
Assessment, how made; liability and rights of representative.
Owner's liability when personalty assessed to another; action to collect.
Partnership; estates in hands of personal representative; personal property, how assessed.
Personal property being administered, how assessed.
Duties of assessors; entry of parcels on assessment roll.
Public lands and land mortgaged to state.
Lands, described on rolls.
Assessment as one parcel.
Personalty, how entered.
Real estate, how valued.
Assessment of divided parcel.
Valuation and assessment of property with contaminated wells.
Tax exemption reports.
Legislative intent; department of revenue to supply information.
Taxpayer examined under oath or to submit return.
False statement; duty of district attorney.
Notice of changed assessment.
Net proceeds occupation tax on persons extracting metalliferous minerals in this state.
Net proceeds occupation tax on mining of metallic minerals; computation.
Reports, appeals, estimated liability.
Collection of the tax.
Collection of delinquent tax.