Sections
| 84.12.200 | Definitions. | |
| 84.12.210 | Property used but not owned deemed sole operating property of owning company. | |
| 84.12.220 | Jurisdiction to determine operating, nonoperating property. | |
| 84.12.230 | Annual reports to be filed. | |
| 84.12.240 | Access to books and records. | |
| 84.12.250 | Depositions may be taken. | |
| 84.12.260 | Default valuation by department of revenue—Penalty—Estoppel. | |
| 84.12.270 | Annual assessment—Sources of information. | |
| 84.12.280 | Classification of real and personal property. | |
| 84.12.300 | Valuation of interstate utility—Apportionment of system value to state. | |
| 84.12.310 | Deduction of nonoperating property. | |
| 84.12.320 | Persons bound by notice. | |
| 84.12.330 | Assessment roll—Notice of valuation. | |
| 84.12.340 | Hearings on assessment, time and place of. | |
| 84.12.350 | Apportionment of value by department of revenue. | |
| 84.12.360 | Basis of apportionment. | |
| 84.12.370 | Certification to county assessor—Entry upon tax rolls. | |
| 84.12.380 | Assessment of nonoperating property. | |
| 84.12.390 | Rules and regulations. |