US Laws, Codes, Statutes & Cases

                                  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.