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Section 40-8-1 - Classification of Property; Assessment Rate. - (a) On and after October 1, 1978, with respect to...
Section 40-8-2 - Rate of Taxation - Established. - The rate of taxation for state purposes shall be sixty-five...
Section 40-8-3 - Rate of Taxation - Allocation. - There is hereby levied for the purpose and upon the...
Section 40-8-4 - Assessment Ratios for Purposes of Local Taxation. - (a) During the ad valorem tax year beginning October 1,...
Section 40-8-5 - Credit Against Tax Liability for Certain Taxpayers Whose Property Has Been Reassessed. - Each taxpayer who was assessed and who paid a higher...