ARTICLE 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION
- PART 1 - EQUALIZATION OF ASSESSMENTS
- § 48-5-260 - Purpose of part
- § 48-5-261 - Classification of counties for administration of part
- § 48-5-262 - Composition and duties of county appraisal staffs; "county civil service system" defined
- § 48-5-263 - Qualifications, duties, and compensation of appraisers
- § 48-5-264 - Designation and duties of chief appraiser
- § 48-5-264.1 - Right of chief appraiser and others to inspect property; supplying identification to occupant of property; statement to be included in tax bill
- § 48-5-265 - Formation of joint county property appraisal staffs; contracting by Class I counties with persons to render advice or assistance; compensation
- § 48-5-266 - Submission by chief appraiser of assessment list with supporting information; attendance and providing of information at appeal hearings
- § 48-5-267 - State payments for minimum staff of appraisers; state salary supplements for qualified appraisers
- § 48-5-268 - Training courses for new appraisers; continuing education for experienced appraisers; member of county appraisal staff to appraise tangible personal property
- § 48-5-269 - Authority to promulgate rules and regulations regarding uniform books, records, forms, and manuals; limits on change in current use value of conservation use property
- § 48-5-269.1 - Adoption by commissioner and requirement of use of uniform procedural manual for appraising tangible personal property
- § 48-5-270 - Commissioner's authority to purchase, develop, prescribe, and improve electronic data processing systems regarding property valuation and assessment
- § 48-5-271 - Table of values for conservation use value of forest land
- § 48-5-272 - Duty of county board of tax assessors and county governing authority to effect adjustments to digest and millage levy
- § 48-5-273 - Counties to submit tax rate to commissioner
- § 48-5-274 - Establishment of equalized adjusted property tax digest; establishment and use of average ratio; information to be furnished by state auditor; grievance procedure; information to be fur
- § 48-5-275 - Applicability of part
- PART 2 - COUNTY BOARDS OF TAX ASSESSORS
- § 48-5-290 - Creation of county board of tax assessors; appointment and number of members; commission; noneligibility of certain individuals
- § 48-5-291 - (For effective date, see note.) Qualifications for members; approved appraisal courses; rules and regulations
- § 48-5-292 - Ineligibility of county tax assessors to hold other offices; applicability in certain counties
- § 48-5-293 - Oaths of office
- § 48-5-294 - Compensation
- § 48-5-295 - Terms of office; vacancies; removal by county governing authority
- § 48-5-295.1 - Performance review board
- § 48-5-296 - Removal from office on petition of freeholders; appeals
- § 48-5-297 - Meetings
- § 48-5-298 - Selection of chairman and secretary; employment contracts with persons to assist board; payment of expenses
- § 48-5-299 - Ascertainment of taxable property; assessments against unreturned property; penalty for unreturned property; changing real property values established by appeal in prior year
- § 48-5-299.1 - Designation of board of assessors to receive tax returns
- § 48-5-300 - Power to summon witnesses and require production of documents; exempt documents; contempt proceedings
- § 48-5-300.1 - Time period for taxation of personal property; extension by consent; refunds
- § 48-5-301 - Time for presentation of returns by tax receiver or tax commissioner
- § 48-5-302 - Time for completion of revision and assessment of returns; submission of completed digest to commissioner
- § 48-5-303 - (For effective date, see note.) Correction of mistakes in digest; notification of correction
- § 48-5-304 - (For effective date, see note.) Approval of tax digests when assessments in arbitration or on appeal; procedure; withholding of grants by Office of the State Treasurer
- § 48-5-305 - Valuation of property not in digest
- § 48-5-306 - (For effective date, see note.) Annual notice of current assessment; contents; posting notice; new assessment description
- § 48-5-306.1 - Brochures describing exemptions and preferential assessments available to taxpayers
- § 48-5-307 - Service of papers; fees
- § 48-5-308 - Effect of part on laws granting additional authority to county boards of tax assessors
- § 48-5-309 - Applicability to counties electing members of board of tax assessors
- § 48-5-310 - Temporary collection of taxes pending approval or appeal of disapproval of digest
- § 48-5-311 - (For effective date, see note.) Creation of county boards of equalization; duties; review of assessments; appeals
- § 48-5-312 - Status of ad valorem taxes pending review in certain counties and municipalities; petition for lower assessment due to casualty
- § 48-5-313 - Applicability of part
- § 48-5-314 - Confidentiality of taxpayer records; exceptions; penalties
- PART 3 - STATE LOANS TO COUNTIES