CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY
- ARTICLE 1 - GENERAL PROVISIONS
- § 48-5-1 - Legislative intent
- § 48-5-10 - Returnable property
- § 48-5-11 - Situs for returns by residents
- § 48-5-12 - Situs of returns by nonresidents
- § 48-5-13 - (Effective January 1, 2011) Instruction for local tax officials and staff
- § 48-5-14 - Liability of nonresidents, agents of nonresidents, and their property
- § 48-5-15 - Returns of taxable real property
- § 48-5-15.1 - Returns of real property and tangible personal property located on airport
- § 48-5-16 - Return of tangible personal property in county where business conducted; exemptions; boats; aircraft
- § 48-5-17 - Proceedings to determine county entitled to return and payment; collection pending determination; commissions
- § 48-5-18 - (For effective date, see note.) Time for making tax returns
- § 48-5-19 - Signature and declaration of persons making returns of taxable property
- § 48-5-2 - (For effective date, see note.) Definitions
- § 48-5-20 - Effect of failure to return taxable property; acquisition of real property by transfer; penalty for failure to make timely return
- § 48-5-21 - Return and collection of taxes on property unlawfully exempted
- § 48-5-22 - Failure to have returned for taxation and to collect taxes on property pursuant to Code Section 48-5-21; penalty
- § 48-5-23 - (For effective date, see note.) Collection and payment of taxes on tangible property in installments; authorization; alternate procedure
- § 48-5-24 - Payment of taxes to county in which returns are made; installment payments, interest, and penalty on delinquent tax payments in certain counties; executions
- § 48-5-25 - Proportionate payments of property taxes by owners and persons with interest in or on property
- § 48-5-26 - Payment of taxes on real property by owners or transferees
- § 48-5-27 - Collection of taxes for former years
- § 48-5-28 - Priority of taxes over other claims; superiority of security deed
- § 48-5-29 - Acquisition of jurisdiction by superior court in ad valorem property tax litigation; payment and distribution of property taxes; excess payments; underpayments
- § 48-5-3 - Taxable property
- § 48-5-30 - Filing extension for service personnel serving abroad
- § 48-5-31 - Prepayment by developer of ad valorem or school taxes; time of effect of prepayment agreements; use of prepayment proceeds for public purposes; forfeiture of excess of prepayment over ta
- § 48-5-32 - Publication by county of ad valorem tax rate
- § 48-5-32.1 - (For effective date, see note.) Certification of assessed taxable value of property and method of computation; resolution or ordinance required for millage rate; advertisement of inten
- § 48-5-33 - Inclusion of standing timber as part of real property
- § 48-5-4 - Ad valorem taxation of property of federal corporations and agencies
- § 48-5-5 - Acquisition of situs by foreign merchandise in transit
- § 48-5-6 - Return of property at fair market value
- § 48-5-7 - Assessment of tangible property
- § 48-5-7.1 - Tangible real property devoted to agricultural purposes -- Definition; persons entitled to preferential tax assessment; covenant to maintain agricultural purposes; penalty for breach of
- § 48-5-7.2 - Certification as rehabilitated historic property for purposes of preferential assessment
- § 48-5-7.3 - Landmark historic property
- § 48-5-7.4 - Bona fide conservation use property; residential transitional property; application procedures; penalties for breach of covenant; classification on tax digest; annual report
- § 48-5-7.5 - Assessment of standing timber; penalty for failure to timely report; effect of reduction of property tax digest; supplemental assessment
- § 48-5-7.6 - "Brownfield property" defined; related definitions; qualifying for preferential assessment; disqualification of property receiving preferential assessment; responsibilities of property
- § 48-5-7.7 - Short title; definitions
- § 48-5-8 - Manner and time of making state levy; notice on taxpayer's ad valorem tax bill
- § 48-5-9 - Persons liable for taxes on property
- § 48-5-9.1 - (Effective January 1, 2011) Forms of payment
- ARTICLE 2 - PROPERTY TAX EXEMPTIONS AND DEFERRAL
- ARTICLE 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION
- ARTICLE 4 - COUNTY TAXATION
- § 48-5-220 - Purposes of county taxes
- § 48-5-221 - through 48-5-231
- § 48-5-232 - Advertisement of county property tax assessment
- § 48-5-233 - Official collection and paying over of county taxes
- § 48-5-234 - Enforcement of collection and payment of county property taxes
- § 48-5-235 - Liability of tax commissioners and tax collectors for default or improper conduct
- § 48-5-236 - Allowance of commissions of tax commissioners or tax collectors
- § 48-5-237 - Payment of taxes where property lies in more than one county
- § 48-5-238 - Executions against persons holding county money
- § 48-5-239 - Affidavit of illegality by person against whom execution issues
- § 48-5-240 - Borrowing county money
- § 48-5-241 - Refund or credit of county taxes
- § 48-5-242 - Waiver of penalties or interest due on unpaid taxes
- ARTICLE 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION
- ARTICLE 5A - EXAMINATION OF COUNTY TAX DIGESTS
- § 48-5-340 - Purpose of article
- § 48-5-341 - Definitions
- § 48-5-342 - Commissioner to examine digests
- § 48-5-342.1 - Digest evaluation cycles established; time for review of digest
- § 48-5-343 - Approval of digests
- § 48-5-344 - Conditional approval of digests
- § 48-5-345 - Receipt for digest and order authorizing use; assessment if deviation from proper assessment ratio
- § 48-5-346 - Effect of conditionally approving next subsequent digest
- § 48-5-347 - Ad Valorem Assessment Review Commission created; appointment of members; terms; vacancies; expenses
- § 48-5-348 - Appeal from conditional approvals
- § 48-5-349 - Composition of commission members
- § 48-5-349.1 - Commission chairman; appeals boards; assignment of commission to department
- § 48-5-349.2 - Procedure for appeal to department
- § 48-5-349.3 - Appeal to superior court
- § 48-5-349.4 - Compliance with decision of appeals board or court as correction of deficiency
- § 48-5-349.5 - Annual report
- ARTICLE 6 - MUNICIPAL TAXATION
- § 48-5-350 - Power to levy and collect tax to provide funds for municipal development authorities
- § 48-5-351 - Power to levy and collect taxes to pay benefits under teacher retirement systems
- § 48-5-352 - Determination of fair market value for county and municipal ad valorem property taxation purposes; counties to furnish information relative to fair market value of property
- § 48-5-353 - Basis for fair market value of property subject to both municipal and county ad valorem taxes
- § 48-5-354 - Law governing municipal and county occupation taxes for certain salespersons and merchants
- § 48-5-355 - Exemption from municipal tax or license fee of certain goods purchased in carload lots for distribution among several purchasers
- § 48-5-356 - Exemption from municipal taxation of agricultural products and livestock raised in state
- § 48-5-357 - Frontage owned by state or subdivisions abutting streets or sidewalks treated as owned by individuals for purpose of assessment for improvements; designation of signers
- § 48-5-358 - Executions for collection of assessments for paving streets, laying sewers, or other improvements; sales at public auction; right of redemption
- § 48-5-359 - Sale of property for taxes due municipality; purchase and sale by municipality; recitals in tax deeds prima-facie correct; distribution and retention of proceeds of sale
- § 48-5-359.1 - Contract with county tax commissioner to assess and collect municipal taxes and prepare tax digest
- § 48-5-360 - Issuance and service of summons of garnishment against person holding property of defendant owing municipal taxes; entries on execution and returns; proceedings
- § 48-5-361 - Applicability to counties
- ARTICLE 7 - MISCELLANEOUS LOCAL ADMINISTRATIVE PROVISIONS
- ARTICLE 8 - SCHOOL TAXATION
- § 48-5-400 - Power of county governing authorities to levy and collect taxes for educational purposes
- § 48-5-401 - Annual recommendation by county boards of education to county governing authorities of school tax rate
- § 48-5-402 - Public utility property in school districts subject to school tax; returns to show fair market value of property; assessment and collection of school tax by commissioner; contesting tax
- § 48-5-403 - Assessment of property subject to school taxes by tax commissioners or tax receivers; adoption and use of assessment by county boards of education; contesting taxability
- § 48-5-404 - Collection of county school taxes by tax commissioners or tax collectors; collection of school taxes and commissions in certain counties
- § 48-5-405 - Levy and collection of tax by municipalities for independent school systems; authorized purposes for expenditures
- ARTICLE 9 - FRANCHISES
- § 48-5-420 - "Special franchise" defined
- § 48-5-421 - Taxation of unenumerated franchises
- § 48-5-421.1 - (Effective January 1, 2011) Certain public-private transportation projects shall not constitute special franchises
- § 48-5-422 - Returns to commissioner; effect of filing certified copy of authorization of franchise
- § 48-5-423 - Ascertainment of valuations of special franchises; levy and collection of tax
- § 48-5-424 - Returns of special franchises exercised in more than one county, municipality, or school district; apportionment of valuation; certification by commissioner; collection and enforcement
- § 48-5-425 - Deductions from special franchise tax due any county, municipality, or school district
- ARTICLE 10 - AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES
- ARTICLE 10A - AD VALOREM TAXATION OF HEAVY-DUTY EQUIPMENT MOTOR VEHICLES
- § 48-5-505 - Definitions
- § 48-5-506 - Heavy-duty equipment motor vehicles; dealers
- § 48-5-506.1 - (Repealed effective December 31, 2010) Partial exemption from ad valorem taxation of heavy-duty equipment motor vehicles
- § 48-5-507 - Change of method of evaluating heavy-duty equipment motor vehicles for ad valorem taxes; purpose
- § 48-5-507.1 - Effect of rental status on dealer's inventory
- § 48-5-508 - Rules and regulations; affidavits of illegality contesting the assessment of ad valorem tax
- § 48-5-509 - Compliance
- ARTICLE 11 - AD VALOREM TAXATION OF PUBLIC UTILITIES
- § 48-5-510 - Definitions
- § 48-5-511 - Returns of public utilities to commissioner; itemization and fair market value of property; other information; apportionment to more than one tax jurisdiction
- § 48-5-512 - Issuance of execution for failure to file return
- § 48-5-513 - Penalty for failure to file return and pay tax; revocation of charter
- § 48-5-514 - Subjection of returns of public utilities for county, municipal, and school taxation to laws governing returns of such property for state taxation
- § 48-5-515 - Availability of returns and tax documents for public inspection
- § 48-5-516 - Appeals in cases of assessment or of correction of returns to State Board of Equalization; notice; time; procedure
- § 48-5-517 - Payment of taxes assessed to commissioner by chief executive officers; time of payment
- § 48-5-518 - Taxation of nonresident sleeping car companies doing business in state; method of assessment; returns to commissioner by chief executive officer
- § 48-5-519 - Taxation of railroad equipment companies doing business in state; exemption of railroad company operating railroad; collecting and remitting taxes; execution for failure to make return
- § 48-5-520 - Taxation of rolling stock and other personal property of railroad companies doing business in state; method of assessment
- § 48-5-521 - Method of assessment of property of railroad companies for purposes of county and municipal taxation
- § 48-5-522 - Notice and demand to file return
- § 48-5-523 - Affidavit of illegality by public utilities; procedure; requirement that tax be paid; hearing in superior court; effect of failure to pay tax; right of amendment; bond and security
- § 48-5-524 - Annual report by commissioner to each county board of tax assessors of all public utility property within county; contents; availability for public inspection
- ARTICLE 12 - AD VALOREM TAXATION OF AIRLINE COMPANIES
- § 48-5-540 - Definitions
- § 48-5-541 - Property tax return on airline flight equipment; penalties
- § 48-5-542 - Review of returns by commissioner; valuation of aircraft in same manner as other personal property
- § 48-5-543 - Method of valuation of aircraft; apportionment among tax jurisdictions based on plane hours
- § 48-5-544 - Levy and collection of tax upon apportioned valuation of aircraft by local tax jurisdictions
- § 48-5-545 - Submission of proposed valuations for flight equipment and aircraft by commissioner to State Board of Equalization
- § 48-5-546 - Ad valorem taxation, assessment, and apportionment authorized by article exclusive