LAT 1

Used to report any property that consists of land with improvements, whether urban or rural, and used for residential purposes.

LAT 2

Used to report any parcel of vacant land.

LAT 3

Used in addition to the Land Report Form (LAT 2) for any owner of any apartment of residential complex that is not applicable to LAT 1.

LAT 4

Report any improvement of a commercial or industrial type.

LAT 5

Report general business assets such as inventories, merchandise, furniture and fixtures, machinery and equipment, leasehold improvements and miscellaneous property, consigned goods, leased, loaned or rented equimpent, furniture etc.

LAT 5 Example

Sample report form to demonstrate what information is needed for this form.

LAT 5 Instructions

LAT 5 Instructions

LAT 5A

Used to report tax-exempt buildings, machinery and equipment, furniture and fixtures, consigned goods, leased, loaned, or rented equipment, furniture, etc.

Leased Equipment

Used when filling Personal Property on LAT 5.

LAT 6

Report repossessed property, and taxable credits of loan and finance companies.

LAT 11

Report watercraft, motor vessels and barges, other than those employed in interstate commerce.  Gasoline powered watercraft and vessels employed in fisheries activities for human consumption are exempt from property taxation.

LAT 12

Used to report Oil and Gas properties.

LAT 13

Report drilling rigs and related equipment.

LAT 14

Used for reporting of pipelines.

LAT 15

For reporting aircraft, except those owned by a company engaged in the business of transporting passengers and/or property for hire on regular scheduled flights.  These are assessed as public service property, and are subject to valuation and assessment by the assessor.