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§11-1A-1. Tax Commissioner to Appraise Property to Ascertain Value; Relating Reappraisal to Specified Base Year; Powers and Duties of Tax Commissioner Regarding Statewide Reappraisals - (a) In conducting the reappraisals of property mandated by the...
§11-1A-2. Base Year for First Reappraisal - The base year for the first statewide reappraisal shall be...
§11-1A-3. Definitions - As used in this article, unless the context clearly requires...
§11-1A-4. Identification of Property to Be Appraised; Persons Required to Make Return - (a) On or before December 1, 1983, every person who...
§11-1A-5. Property Excepted From Listing for Appraisal - Bank deposits, money and household goods and personal effects, if...
§11-1A-6. Supplemental Information Required to Be Filed - Every person required to file a tax return under the...
§11-1A-7. When Valuations Not Certified - If a person is required under the provisions of this...
§11-1A-8. Ascertainment of Assessed Value as of July 1, 1983 - (a) All real property assessed and listed upon the landbooks...
§11-1A-9. Subsequent Alterations in Property; Economic Change - In determining the previously assessed value of any property under...
§11-1A-10. Valuation of Farm Property - (a) With respect to farm property, the Tax Commissioner shall...
§11-1A-11. Valuation of Certain Classes or Species of Property; Reserve Coal Properties; Oil Producing Properties; Gas Producing Properties; Timberland; Active Mining Mineral Interest; Commercial Real Property and Industrial Land; Commercial and Indu... - On or before September 1, 1983, the Tax Commissioner shall...
§11-1A-12. Division of Functions Between the Tax Commissioner and Assessor; Local Exceptions to Value; Revisions by Tax Commissioner; Participation by Assessor in Hearings and Appeals - (a) It is the intent of the Legislature that in...
§11-1A-13. Assurance of Fair Treatment - The Tax Commissioner shall require that his employees and any...
§11-1A-14. Release of Results of Statewide Reappraisal; Legislative Rule Regarding Changes in Quality or Quantity of Property; Publication and Certification of Statewide Reappraisal - (a) As the Tax Commissioner completes the appraisal process he...
§11-1A-15. Appraisal of Property; Lists to County Officials - (a) All real property assessed, or which should have been...
§11-1A-16. Administrative Review of Appraisal - (a) Upon receipt by the assessor of the lists of...
§11-1A-17. Review of Appraisal by the County Commission Sitting as an Administrative Appraisal Review Board - (a) Within thirty days after the earlier of (1) the...
§11-1A-18. Review by Circuit Court on Certiorari - Within thirty days after the day the county court notifies...
§11-1A-19. Subsequent Statewide Reappraisals Required - After the first statewide reappraisal, to be completed on or...
§11-1A-20. Cooperation of Other Agencies of State and Local Government - The several departments and agencies of state government, county commissions...
§11-1A-21. Electronic Data Processing System Network for Property Tax Administration - (a) The Tax Commissioner shall devise and cause to be...
§11-1A-22. Phase-In, Determination Thereof, Application and Limitations - The Legislature hereby finds that the "Property Tax Limitation and...
§11-1A-23. Confidentiality and Disclosure of Property Tax Returns and Return Information; Offenses; Penalties - (a) Secrecy of returns and return information. -- Property tax...
§11-1A-24. Creation and Use of Appraisal Manual - The Tax Commissioner shall develop, or cause to be developed,...
§11-1A-26. Appraisal of Corporate Property; Reports to Tax Commissioner by Corporations - Each incorporated company, foreign or domestic, having its principal office...
§11-1A-28. Review Appraisal Requirements; Qualifications of Review Appraisers With Respect to Residential Property; Review Appraisers to Be Competent Witnesses - In the conduct of mass appraisal of residential real property...
§11-1A-29. Requirements for State Employees and Employees of Designated Agents; Legislative Findings; Modification of Existing Contract for Mass Appraisal; Exemption of Certain Appraisal Employees of Tax Commissioner From Civil Service - Of the whole number of persons engaged in the reappraisement...
§11-1A-29a. Duty of Tax Commissioner, Assessors, Sheriffs and County Commissions in Valuation of Property - Except as to hearing and deciding petitions for review by...
§11-1A-30. Severability - The provisions of subsection (cc), section ten, article two, chapter...