15-6-194. Rules. (1) The department of revenue shall adopt rules for the implementation of 15-6-163 and this section, including:
(a) the valuation of property and administration of property classified under 15-6-163; and
(b) rules necessary for certification and compliance with 15-6-163.
(2) The rules may include specifying procedures, including timeframes for application, and definitions necessary to identify property for compliance.
History: En. Sec. 2, Ch. 291, L. 2021.