| Article 1. General Provisions |
| Sec 42-11001. Definitions |
| Sec 42-11002. Property subject to taxation |
| Sec 42-11003. Double taxation prohibited |
| Sec 42-11004. Payment of tax as prerequisite to testing validity |
| Sec 42-11005. Suit to recover illegally levied, assessed or collected tax; refund |
| Sec 42-11006. Injunctive relief prohibited |
| Sec 42-11007. Evidentiary value of records |
| Sec 42-11008. Validity of assessment despite irregularities in the roll |
| Sec 42-11009. Public access to valuation and assessment information |
| Article 2. Powers and Duties of Department of Revenue |
| Sec 42-11051. General powers of department relating to property valuation |
| Sec 42-11052. Investigating and prosecuting violations |
| Sec 42-11053. Investigating property valuations |
| Sec 42-11054. Standard appraisal methods and techniques |
| Sec 42-11056. Department records of valuations; notifying department of changes in valuations |
| Sec 42-11057. Client county equipment capitalization fund |
| Article 3. Exemptions |
| Sec 42-11101. Definitions |
| Sec 42-11102. Exemption for government property; application of procedural provisions |
| Sec 42-11103. Exemption for government bonded indebtedness; application of procedural provisions |
| Sec 42-11104. Exemption for educational and library property |
| Sec 42-11105. Exemption for health care property |
| Sec 42-11106. Exemption for apartments for elderly residents or residents with disabilities |
| Sec 42-11107. Exemption for institutions for relief of indigent or afflicted |
| Sec 42-11108. Exemption for grounds and buildings owned by agricultural societies |
| Sec 42-11109. Exemption for religious property; affidavit |
| Sec 42-11110. Exemption for cemeteries |
| Sec 42-11111. Exemption for property of widows and widowers and persons with disabilities |
| Sec 42-11112. Exemption for observatories |
| Sec 42-11113. Exemption for land and buildings owned by animal control and humane societies |
| Sec 42-11114. Exemption for property held for conveyance as parkland; recapture |
| Sec 42-11115. Exemption for property held to preserve or protect scientific resources |
| Sec 42-11116. Exemption for property of arts and science organizations |
| Sec 42-11117. Exemption for property of volunteer fire departments |
| Sec 42-11118. Exemption for social welfare and quasi-governmental service property; qualifying activities |
| Sec 42-11119. Exemption for property of volunteer roadway cleanup and beautification organizations |
| Sec 42-11120. Exemption for property of veterans' organizations |
| Sec 42-11121. Exemption for property of charitable community service organizations |
| Sec 42-11122. Exemption for trading commodities |
| Sec 42-11123. Exemption for animal and poultry feed |
| Sec 42-11124. Exemption for possessory interests for educational or charitable activities |
| Sec 42-11125. Exemption for inventory, materials and products |
| Sec 42-11126. Exemption for production livestock and animals; definition |
| Sec 42-11127. Exempt personal property |
| Sec 42-11128. Exemption for personal property in transit; violation; classification |
| Sec 42-11129. Exemption for property of fraternal societies |
| Sec 42-11130. Exemption for public library organizations |
| Sec 42-11131. Exemption for low income Indian housing; definitions |
| Sec 42-11132. Property leased to an educational institution |
| Sec 42-11132.01. Property leased to a church, religious assembly or religious institution |
| Sec 42-11133. Exemption for low income housing projects |
| Article 4. Qualifying for Exemptions |
| Sec 42-11151. Procedure, affidavits and forms |
| Sec 42-11152. Affidavit; false statements |
| Sec 42-11153. Deadline for filing affidavit |
| Sec 42-11154. Establishing nonprofit status |
| Sec 42-11155. Property owned by charitable institutions but used for other purposes |