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| Sections |
| 84.12.200 | Definitions. |
| 84.12.210 | Property used but not owned deemed sole operating property of owning company. |
| 84.12.220 | Jurisdiction to determine operating, nonoperating property. |
| 84.12.230 | Annual reports to be filed. |
| 84.12.240 | Access to books and records. |
| 84.12.250 | Depositions may be taken. |
| 84.12.260 | Default valuation by department of revenue—Penalty—Estoppel. |
| 84.12.270 | Annual assessment—Sources of information. |
| 84.12.280 | Classification of real and personal property. |
| 84.12.300 | Valuation of interstate utility—Apportionment of system value to state. |
| 84.12.310 | Deduction of nonoperating property. |
| 84.12.320 | Persons bound by notice. |
| 84.12.330 | Assessment roll—Notice of valuation. |
| 84.12.340 | Hearings on assessment, time and place of. |
| 84.12.350 | Apportionment of value by department of revenue. |
| 84.12.360 | Basis of apportionment. |
| 84.12.370 | Certification to county assessor—Entry upon tax rolls. |
| 84.12.380 | Assessment of nonoperating property. |
| 84.12.390 | Rules and regulations. |