• 01 = Irrigated Agricultural Land
• 02 = Irrigated Grazing Land
• 03 = Non-irrigated Agricultural Land
• 04 = Meadow Land
• 05 = Dry Grazing Land
• 06 = Productivity Forest Land
• 07 = Bare Forest Land
• 09 = Patented Mineral Land
• 10 = Home Site Land
• 10H = Home Site Land Eligible for Homeowners Exemption
• 11 = Recreational Land
• 12 = Rural Residential Tracts
• 12H = Rural Residential Tracts Eligible for Homeowners Exemption
• 13 = Rural Commercial Tracts
• 14 = Rural Industrial Tracts
• 15 = Rural Residential Subdivision Land
• 15H = Rural Residential Subdivision Land Eligible for Homeowners Exemption
• 16 = Rural Commercial Subdivision Land
• 17 = Rural Industrial Subdivision Land
• 18 = Other Rural Land
• 19 = Waste (Public Right-Of-Way, Roads, Ditches, Canals)
• 20 = City Residential Lots or Acreages
• 20H = City Residential Lots or Acreages Eligible for Homeowners Exemption
• 21 = City Commercial Lots or Acreages
• 22 = City Industrial Lots or Acreages
• 25 = Common Area Land and Improvements
• 25H = Common Area Land and Improvements Eligible for Homeowners Exemption
• 26 = Residential Condominium/Townhouse (Platted)
• 26L = Common Area Residential Land
• 26LH = Common Area Residential Land Eligible for Homeowners Exemption
• 27 = Common Area Commercial/Industrial (Platted)
• 27L = Common Area Commercial/Industrial Land
• 30 = Non-Residential Improvement on Category 20
• 31 = Residential Improvement on Category 10
• 32 = Non-Residential Improvement on Categories 01-12 and 15
• 33 = Improvement on Category 11
• 34 = Residential Improvement on Category 12
• 35 = Commercial Improvement on Category 13
• 36 = Industrial Improvement on Category 14
• 37 = Residential Improvement on Category 15
• 38 = Commercial Improvement on Category 16
• 39 = Industrial Improvement on Category 17
• 40 = Improvement on Category 18
• 41 = Residential Improvement on Category 20
• 42 = Commercial Improvement on Category 21
• 43 = Industrial Improvement on Category 22
• 44 = Taxable Improvements on Exempt Property (Same ownership)
• 45 = Utility System Land and Improvements (Locally Assessed Utilities)                                
• 46 = Manufactured Housing
• 47 = Improvements to Manufactured Housing
• 48 = Manufactured Housing Permanently Affixed to Real Property
• 49 = Manufactured Housing Permanently Affixed to Leased Property
• 50 = Residential Improvements on Leased Land
• 50H = Residential Improvements on Leased Land Eligible for Homeowners Exemption
• 51 = Commercial or Industrial Improvements on Leased Land
• 55 = Boats or Aircraft
• 56 = Construction Machinery, Tools and Equipment
• 57 = Equities in Land/Improvements Purchased from the State
• 57H = Equities in Land/Improvements Purchased from the State Eligible for Homeowners Exemption
• 59 = Furniture, Fixtures, Libraries, Art and Coin Collections
• 63 = Logging Machinery, Tools and Equipment
• 64 = Mining Machinery, Tools and Equipment
• 65 = Manufactured Housing on Rented, Leased or Exempt Land
• 66 = Non Profits of Mines
• 67 = Assessed by State Tax Commission
• 68 = Other Miscellaneous Machinery, Tools and Equipment
• 69 = Recreational Vehicles
• 70 = Reservations and Easements
• 71 = Signs and Signboards
• 72 = Tanks, Cylinders and Containers
• 81 = Exempt Land/Improvements

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