TITLE 63

REVENUE AND TAXATION

CHAPTER 28

TAXATION OF PROFITS OF MINES

63-2810.  General duties of officers. The duties of the assessor, tax collector, county auditor, state tax commission and the county board of equalization, as to the assessment of the net profits of mines, the statements and returns to be made, the equalization thereof, and other official acts, are the same as those provided by the laws of this state for the assessment of other property.

History:

[(63-2810) 1903, p. 4, sec. 6; reen. R.C. & C.L., sec. 1871; C.S., sec. 3369; I.C.A., sec. 61-2310; am. 1969, ch. 455, sec. 81, p. 1205.]