TITLE 15. TAXATION

CHAPTER 6. PROPERTY SUBJECT TO TAXATION

Part 2. Tax-Exempt Property

Duty To Report Change In Use

15-6-234. Duty to report change in use. Owners of property that is exempt from property taxation shall report a change in use of all or part of the property to the department within 30 days of the change in use.

History: En. Sec. 4, Ch. 372, L. 2015.