7-1-2111. Classification of counties. (1) For the purpose of regulating the compensation and salaries of all county officers not otherwise provided for and for fixing the penalties of officers' bonds, the counties of this state must be classified according to the taxable valuation of the property in the counties upon which the tax levy is made as follows:
     (a) first class--all counties having a taxable valuation of $50 million or more;
     (b) second class--all counties having a taxable valuation of $30 million or more and less than $50 million;
     (c) third class--all counties having a taxable valuation of $20 million or more and less than $30 million;
     (d) fourth class--all counties having a taxable valuation of $15 million or more and less than $20 million;
     (e) fifth class--all counties having a taxable valuation of $10 million or more and less than $15 million;
     (f) sixth class--all counties having a taxable valuation of $5 million or more and less than $10 million;
     (g) seventh class--all counties having a taxable valuation of less than $5 million.
     (2) As used in this section, "taxable valuation" means the taxable value of taxable property in the county as of the time of determination plus:
     (a) that portion of the taxable value of the county on December 31, 1981, attributable to automobiles and trucks having a rated capacity of three-quarters of a ton or less;
     (b) that portion of the taxable value of the county on December 31, 1989, attributable to automobiles and trucks having a manufacturer's rated capacity of more than three-quarters of a ton but less than or equal to 1 ton;
     (c) that portion of the taxable value of the county on December 31, 1997, attributable to buses, trucks having a manufacturer's rated capacity of more than 1 ton, and truck tractors;
     (d) that portion of the taxable value of the county on December 31, 1997, attributable to trailers, pole trailers, and semitrailers with a declared weight of less than 26,000 pounds;
     (e) the value provided by the department of revenue under 15-36-332(7);
     (f) 50% of the taxable value of the county on December 31, 1999, attributable to telecommunications property under 15-6-141;
     (g) 50% of the taxable value in the county on December 31, 1999, attributable to electrical generation property under 15-6-141;
     (h) the value provided by the department of revenue under 15-24-3001;
     (i) 6% of the taxable value of the county on January 1 of each tax year;
     (j) 45% of the contract sales price of the gross proceeds of coal in the county as provided in 15-23-703 and as reported under 15-23-702; and
     (k) 33 1/3% of the value of bentonite produced during the previous year as provided in 15-39-110(12) and as reported under 15-39-101.

     History: En. Sec. 1, Ch. 20, L. 1905; re-en. Sec. 2973, Rev. C. 1907; amd. Sec. 1, Ch. 70, L. 1915; amd. Sec. 1, Ch. 76, L. 1917; amd. Sec. 1, Ch. 24, Ex. L. 1919; re-en. Sec. 4741, R.C.M. 1921; re-en. Sec. 4741, R.C.M. 1935; R.C.M. 1947, 16-2419(part); amd. Sec. 38, Ch. 614, L. 1981; amd. Sec. 18, Ch. 695, L. 1985; amd. Sec. 1, Ch. 611, L. 1987; amd. Sec. 1, Ch. 655, L. 1987; amd. Sec. 1, Ch. 612, L. 1989; amd. Sec. 66, Ch. 11, Sp. L. June 1989; amd. Sec. 1, Ch. 161, L. 1991; amd. Sec. 10, Ch. 9, Sp. L. November 1993; amd. Sec. 21, Ch. 451, L. 1995; amd. Sec. 1, Ch. 121, L. 1997; amd. Sec. 1, Ch. 466, L. 1997; amd. Sec. 1, Ch. 496, L. 1997; amd. Sec. 21, Ch. 426, L. 1999; amd. Sec. 4, Ch. 515, L. 1999; amd. Sec. 16, Ch. 556, L. 1999; amd. Sec. 4, Ch. 7, L. 2001; amd. Sec. 3, Ch. 522, L. 2003; amd. Sec. 8, Ch. 130, L. 2005; amd. Sec. 2, Ch. 44, L. 2007; amd. Sec. 1, Ch. 57, L. 2009.