Tax Classes and Rates
Property Classes and
Rates of Taxation
§ 40-8-1
| Class |
Description |
Assessment
Rate |
I
|
All property
of utilities used in
the business of such utilities. |
30% |
II
|
All property
not otherwise classified. |
20% |
III
|
All
agricultural, forest, and single family owner-occupied residential and historic buildings
and sites. |
10% |
IV
|
All private
personal passenger automobiles and pickup trucks. |
15% |
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