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§11-3-1. Time and Basis of Assessments; True and Actual Value; Default; Reassessment; Special Assessors; Criminal Penalty - (a) All property, except public service businesses assessed pursuant to...
§11-3-1a. Magisterial Districts as Tax Districts; Legislative Findings; Terms Defined - The Legislature recognizes that several counties have redistricted their magisterial...
§11-3-1b. Recordation of Plat or Designation of Land Use Not to Be Basis for Assessment; Factors for Valuation; Legislative Rule; Effective Dates - (a) The recordation of a plan or plat, or the...
§11-3-2. Canvass by Assessor; Lists of Property - On July 1, in each year, the assessors and their...
§11-3-2a. Notice of Increased Assessment Required for Real Property; Exceptions to Notice - (a) If the assessor determines the assessed valuation of any...
§11-3-3. Who to Furnish Property List - The list required in the preceding section shall be made...
§11-3-3a. Building or Real Property Improvement Notice; Notice Filed With Assessors; When Not Required; Penalties - Any person, corporation, association or other owner of real property,...
§11-3-5. Correction of Previous Property Books; Entry of Omitted Property - The assessor, in making out the land and personal property...
§11-3-5a. Notification to Assessor of Changed Use; Independent Action of Director; Penalties; Effective Date - (a) Whenever property receiving preferential valuation as managed timberland is...
§11-3-6. Statements of Assessed Valuations for Municipalities and Boards of Education; Extension of Levies - The assessor shall annually, not later than March 3, furnish...
§11-3-7. Fixtures and Machinery - In assessing the value of buildings or structures, the assessor...
§11-3-7a. Chattel Interests in Real and Tangible Personal Property - For ad valorem property tax purposes, chattel interests in real...
§11-3-8. Who Deemed Owner for Purposes of Taxation - As to real property the person who by himself or...
§11-3-9. Property Exempt From Taxation - (a) All property, real and personal, described in this subsection,...
§11-3-10. Failure to List Property, etc.; Collection of Penalties and Forfeitures - (a) If any person, firm or corporation, including public service...
§11-3-10b. Exemption of Bank Deposits and Money From Forfeitures and Penalties - No forfeiture or penalty imposed by the provisions of section...
§11-3-11. Making or Correction of List by Assessor - If any person fail to furnish a proper list, or...
§11-3-12. Assessment of Corporate Property; Reports to Assessors by Corporations - (a) Each incorporated company, banking institution and national banking association,...
§11-3-13. Entry of Corporate Property by Assessor - Upon receiving the verified report required by the preceding section,...
§11-3-14. Assessment of Stock, Realty and Tangible Personal Property of Banks - (a) Shares of stock in a banking institution, national banking...
§11-3-14a. Taxation of Building and Loan Associations and Federal Savings and Loan Associations - (a) The capital of every building and loan association and...
§11-3-15. Assessment of Capital Used in Trade or Business by Natural Persons or Unincorporated Businesses - (a) The value of the capital used by any individual...
§11-3-15a. Assessment of Property of Limited Liability Companies - Limited liability companies that elect to be treated as a...
§11-3-15b. Notice of Increase in Assessed Value of Business Personal Property - (a) On or before January 15 of the tax year,...
§11-3-15c. Petition for Assessor Review of Improper Valuation of Real Property - (a) A taxpayer who is of the opinion that his...
§11-3-15d. Administrative Review of Tangible Personal Property Valuation by Assessor - (a) The owner of business tangible personal property that is...
§11-3-15e. Contents of Petition Based on Income Approach to Value of Real Property - (a) A petition that is filed with the assessor under...
§11-3-15f. Rejection of Petition; Amended Petition; Appeal Options - If the assessor rejects a petition filed pursuant to 11-3-15c,...
§11-3-15g. Meeting Between Assessor and Petitioner - (a) At the petitioner's written request, the assessor or a...
§11-3-15h. Ruling on Petition - (a) In all cases the assessor shall consider the petition...
§11-3-15i. Petitioner S Right to Appeal - (a) If the assessor grants the requested relief, the petitioner...
§11-3-16. Totals of Property Books - The assessor shall add up the columns of figures on...
§11-3-17. Assessment of Property of Assessor and Deputies - The assessor and his deputies shall make the same returns...
§11-3-18. Tax Assessment and Collection When Emergency Exists - When by reason of war, insurrection, riot, forcible resistance to...
§11-3-19. Property Books; Time for Completing; Extension of Levies; Copies - The assessor shall complete the assessment and make up the...
§11-3-20. False Entries in Property Books - If any assessor knowingly make a false entry, addition or...
§11-3-21. Violations Where No Penalty Prescribed - If any officer fail to perform any duty required of...
§11-3-22. Expenses of Assessors - The county court shall pay the necessary postage and express...
§11-3-23. Alterations in Property Books - After the copies of the landbook or personal property book...
§11-3-23a. Informal Review and Resolution of Classification, Taxability and Valuation Issues - (a) General. Anytime after real or tangible personal property is...
§11-3-24. Review and Equalization by County Commission - (a) The county commission shall annually, not later than February...
§11-3-24a. Protest of Classification or Taxability to Assessor; Appeal to Tax Commissioner, Appeal to Office of Tax Appeals - (a) At any time after property is returned for taxation,...
§11-3-24b. Board of Assessment Appeals - [Repealed.]
§11-3-25. Relief in Circuit Court Against Erroneous Assessment - [Repealed.]
§11-3-25a. Payment of Taxes That Become Due While Appeal Is Pending - (a) All taxes levied and assessed against the property for...
§11-3-26. Contents and Effect of Order Granting Relief - Whenever the circuit court, on appeal, shall grant relief to...
§11-3-27. Relief in County Commission From Erroneous Assessments - (a) Any taxpayer, or the prosecuting attorney or Tax Commissioner,...
§11-3-28. Definitions - The words "tax," "taxes," "taxable," and "taxation," in this chapter,...
§11-3-29. Levies to Be Based Only on Values Ascertained - Taxes for county, district, independent school district and municipal purposes...
§11-3-30. Exception - Notwithstanding the provisions of sections one, two, six, twelve, fifteen,...
§11-3-31. Generally Applied, and Usual and Customary Practices and Procedures Utilized by Assessors Prior to July 2, 1982; Limit of Liability - To the extent that any generally applied, usual and customary...
§11-3-32. Effective Date of Amendments - (a) Unless specified otherwise in this article, all amendments to...
§11-3-33. Rules - The Tax Commissioner is hereby authorized to promulgate emergency rules...