TITLE 63

REVENUE AND TAXATION

CHAPTER 2

DEFINITIONS — GENERAL PROVISIONS

63-204.  Classes of property. For the purpose of assessment and property taxation, all property within the jurisdiction of this state is hereby classified as follows:

Class 1. Real Property,

Class 2. Personal Property, and

Class 3. Operating Property.

History:

[63-204 added 1996, ch. 98, sec. 3, p. 321.]