Subchapter 7. Manufacturing Facilities  


SECTION 710:10-7-1. Purpose
SECTION 710:10-7-2. Requirements for exemption for qualified manufacturing facilities established, expanded, or acquired, on or before July 1, 2003 [revoked]
SECTION 710:10-7-2.1. Manufacturing facility exemption for facilities which are established, expanded, or acquired on or after January 1, 2000 [revoked]
SECTION 710:10-7-2.2. Exemption requirements for qualified manufacturing and research and development facilities established, expanded or acquired
SECTION 710:10-7-2.3. Delayed application of five year exemption period
SECTION 710:10-7-3. Strict compliance
SECTION 710:10-7-4. Qualifying manufacturing concerns exempt; forms
SECTION 710:10-7-5. Date of qualification; application for exemption
SECTION 710:10-7-6. Beginning date of exemption; failure to claim
SECTION 710:10-7-7. Continuance of operation of all facilities
SECTION 710:10-7-8. Property used in a manufacturing facility
SECTION 710:10-7-9. Inventories not exempt
SECTION 710:10-7-10. Examination and inspection of property and records
SECTION 710:10-7-11. County assessor to make initial determination of status; examination and valuation of the facility; notice upon rejection
SECTION 710:10-7-12. County Board of Equalization to review
SECTION 710:10-7-13. Hearings before County Board of Equalization
SECTION 710:10-7-14. Appeal from Board of Equalization to district court
SECTION 710:10-7-15. Review; protest; appeal
SECTION 710:10-7-16. County recording procedure for assessment and tax rolls; reimbursement payments
SECTION 710:10-7-17. Actual fair cash value
SECTION 710:10-7-18. Designation on assessment roll; real property
SECTION 710:10-7-19. Designation on assessment roll; personal property
SECTION 710:10-7-20. Exemptions forwarded to tax rolls
SECTION 710:10-7-21. Tax charge to County Treasurer
SECTION 710:10-7-22. Owner not billed for tax
SECTION 710:10-7-23. No late payment charges
SECTION 710:10-7-24. The county assessor's report to the County Excise Board; abstract of assessment
SECTION 710:10-7-25. County claim for reimbursement; funding shortfall
SECTION 710:10-7-26. Rulings of State Auditor and Inspector
SECTION 710:10-7-27. Revisions of rules [revoked]