Chapter 5 - Property Taxes
- Part 1 - Levy of Tax
- Part 2 - Exemptions
- 67-5-201 - Real property transferred between exempt and nonexempt persons.
- 67-5-202 - Trust estates.
- 67-5-203 - Government property.
- 67-5-204 - Public ways.
- 67-5-205 - Government bonds and notes.
- 67-5-206 - Housing authorities.
- 67-5-207 - Low cost housing for elderly persons.
- 67-5-208 - Recycling waste products.
- 67-5-209 - Private act hospital authorities.
- 67-5-210 - [Repealed.]
- 67-5-211 - Charter or contract exemptions.
- 67-5-212 - Religious, charitable, scientific, educational institutions Assessment Act.
- 67-5-213 - Property of certain educational institutions.
- 67-5-214 - Cemeteries and monuments.
- 67-5-215 - Personal bank accounts and other personal property.
- 67-5-216 - Growing crops.
- 67-5-217 - Property in transit.
- 67-5-218 - Historic properties.
- 67-5-219 - Airport runways and aprons.
- 67-5-220 - Property held in foreign trade zone.
- 67-5-221 - Property owned by a charitable organization for low-income housing.
- 67-5-222 - Historic properties owned by charitable institutions.
- 67-5-223 - Community and performing arts.
- 67-5-224 - Exemption for charitable or nonprofit organizations engaged in economic development.
- 67-5-225 - Family wellness center exemption.
- 67-5-226 - Museum exemption.
- Part 3 - Assessors and Equalizers Generally
- Part 4 - State Tax Records
- Part 5 - Classification and AssessmentMiscellaneous Provisions
- 67-5-501 - Definitions.
- 67-5-502 - Place and function of assessment.
- 67-5-503 - Classification.
- 67-5-504 - Assessment date.
- 67-5-505 - Forms, schedules, rules.
- 67-5-506 - Assistance of state officials.
- 67-5-507 - Contracts for advice.
- 67-5-508 - Records and notice of assessment.
- 67-5-509 - Errors Correction of assessments.
- 67-5-510 - Establishment of county tax rate.
- 67-5-511 - Fiduciaries' returns.
- 67-5-512 - New counties.
- 67-5-513 - Sale or termination of business.
- 67-5-514 - Telecommunications tower properties.
- Part 6 - Classification and AssessmentValuation
- 67-5-601 - General policy Legislative findings.
- 67-5-602 - Assessment guided by manuals Factors for consideration.
- 67-5-603 - Property damage Improvements to property.
- 67-5-604 - Pollution control facilities.
- 67-5-605 - Assessment of leasehold.
- 67-5-606 - Proration of commercial and industrial property damaged by disaster.
- Part 7 - Classification and AssessmentTax Relief
- Part 8 - Classification and AssessmentReal Property
- 67-5-801 - Classification and rate of assessment.
- 67-5-802 - Mobile homes.
- 67-5-803 - Tract lying partly outside taxing district.
- 67-5-804 - Assessor's records for each taxable parcel Identification and registration of mineral interests.
- 67-5-805 - Rules for describing real property.
- 67-5-806 - Use of property maps Revision of property maps.
- 67-5-807 - Preparation and delivery of tax rolls or books.
- 67-5-808 - Metropolitan governments Tax rolls.
- 67-5-809 - Mineral interests Back assessments Location.
- Part 9 - Classification and AssessmentTangible Personal Property
- 67-5-901 - Classification and rate of assessment Leased property. [Amended effective January 1, 2010. See the Compiler's Notes.]
- 67-5-902 - Schedules generally.
- 67-5-903 - Schedules Property used for business, professions, manufacturing. [For applicability, see the Compiler's Notes.]
- 67-5-904 - Schedules Leased property.
- Part 10 - Classification and AssessmentAgricultural, Forest and Open Space Land
- 67-5-1001 - Short title.
- 67-5-1002 - Legislative findings.
- 67-5-1003 - Policy of state.
- 67-5-1004 - Definitions.
- 67-5-1005 - Classification of agricultural land.
- 67-5-1006 - Classification of forest land.
- 67-5-1007 - Classification of open space.
- 67-5-1008 - Present use valuation Capitalization of income method Rollback taxes Involuntary conversion of use.
- 67-5-1009 - Assessment of open space easement Basis of classification.
- 67-5-1010 - Noncompliance by assessor.
- 67-5-1011 - Land classified prior to July 1, 1984 Classification change in certain counties.
- 67-5-1012 - 67-5-1049. [Reserved.]
- 67-5-1050 - Change in classification of land Referendum.
- Part 11 - Classification and AssessmentStock
- 67-5-1101 - Stock assessed as personalty of stockholders.
- 67-5-1102 - Valuation of stock.
- 67-5-1103 - Deduction of property otherwise assessed.
- 67-5-1104 - Place of assessment.
- 67-5-1105 - Contents of assessment schedule Reporting schedule Forced assessment Remedies.
- 67-5-1106 - List of stockholders.
- 67-5-1107 - Assessor's powers in obtaining evidence.
- 67-5-1108 - Capital not divided into shares.
- 67-5-1109 - Report of partners' interests.
- 67-5-1110 - Payment of tax by head of firm.
- 67-5-1111 - Collection from nonresidents by attachment.
- 67-5-1112 - Payment of tax by corporation.
- 67-5-1113 - Attachment of stock.
- Part 12 - Classification and AssessmentInsurance Companies
- 67-5-1201 - Property and stock taxable.
- 67-5-1202 - Place of assessment.
- 67-5-1203 - Determination of value.
- 67-5-1204 - New insurance companies Application.
- 67-5-1205 - Elements included in valuation of stock.
- 67-5-1206 - Assessment schedule Reporting schedule Forced assessment Remedies.
- 67-5-1207 - Minimum assessment.
- 67-5-1208 - Nonseverability.
- 67-5-1209 - Application of part to pure captive insurance company.
- Part 13 - Classification and AssessmentUtilities and Carriers
- 67-5-1301 - Assessment by comptroller of the treasury.
- 67-5-1302 - Basis of value and level of assessment.
- 67-5-1303 - Schedules generally.
- 67-5-1304 - Railroad companies.
- 67-5-1305 - Freight or private car companies.
- 67-5-1306 - Express companies.
- 67-5-1307 - Streetcar and interurban companies.
- 67-5-1308 - Motor bus and truck companies.
- 67-5-1309 - Pipeline companies.
- 67-5-1310 - Telephone, radio common carrier, telephone cooperative, and cellular or wireless telecommunication and telecommunications tower companies.
- 67-5-1311 - Gas, water, and sewerage companies.
- 67-5-1312 - Power companies.
- 67-5-1313 - Electric light companies and electric cooperatives.
- 67-5-1314 - Commercial air carrier companies.
- 67-5-1315 - Water transportation carrier companies.
- 67-5-1316 - Filing of return.
- 67-5-1317 - Failure to file schedules.
- 67-5-1318 - Collection of penalty.
- 67-5-1319 - Additional information required by comptroller of the treasury Access to records.
- 67-5-1320 - Power of comptroller of the treasury to obtain evidence.
- 67-5-1321 - False testimony Disobedience of summons.
- 67-5-1322 - Determination of value and allocation to state.
- 67-5-1323 - Distribution and apportionment to county, municipality, and taxing district.
- 67-5-1324 - Situs of intangibles apportioned to state.
- 67-5-1325 - Distributable and localized property.
- 67-5-1326 - Preservation of records.
- 67-5-1327 - Date of completion of assessments Hearing of exceptions Filing with state board.
- 67-5-1328 - Review of assessments by state board.
- 67-5-1329 - Certification of valuation to comptroller of the treasury.
- 67-5-1330 - Special assessment on notice by state board.
- 67-5-1331 - Certification of valuation to local officials Collection of tax.
- 67-5-1332 - Lien of taxes Delinquency.
- 67-5-1333 - Distress warrant Sale for delinquency.
- 67-5-1334 - Collection of county and city taxes.
- Part 14 - Assessment ReviewCounty Boards of Equalization
- 67-5-1401 - Failure of taxpayer to protest assessment before board Effect.
- 67-5-1402 - Duties of board.
- 67-5-1403 - Assessor Assistance and recommendations to board.
- 67-5-1404 - Power of board to obtain evidence.
- 67-5-1405 - Examination of assessors by board.
- 67-5-1406 - Hearing officers.
- 67-5-1407 - Complaints to county board of equalization.
- 67-5-1408 - Disposition of complaints.
- 67-5-1409 - Time for completion of board action.
- 67-5-1410 - Certification of assessments.
- 67-5-1411 - Board's action final Notice.
- 67-5-1412 - Appeal of county or other local board action to state board authorized.
- 67-5-1413 - Record of changes by board Report to state board.
- 67-5-1414 - Record of board's action preserved by assessor.
- 67-5-1415 - Proceedings by board against assessors.
- Part 15 - Assessment ReviewState Board of Equalization
- 67-5-1501 - Jurisdiction and duties Filing of appeals.
- 67-5-1502 - Assessment appeals commission.
- 67-5-1503 - [Repealed.]
- 67-5-1504 - Remand of complaints to county board.
- 67-5-1505 - Hearing examiners.
- 67-5-1506 - Action on hearing examiner's report.
- 67-5-1507 - Evidence obtained by board members.
- 67-5-1508 - Information from property assessments division.
- 67-5-1509 - Equalization action by state board.
- 67-5-1510 - Changes of individual classification or assessment by state board.
- 67-5-1511 - Finality of board action Collection of taxes Judicial review.
- 67-5-1512 - Certification of board action Penalties and interest.
- 67-5-1513 - Record of board actions.
- 67-5-1514 - Assistance of agents Qualifications, registration, disciplinary action, etc.
- 67-5-1515 - Tax freezes for qualified senior citizens. [Enactment contingent on county approval. See the Compiler's Notes.]
- Part 16 - Periodic Reappraisal and Equalization
- 67-5-1601 - General provisions Administration Costs Penalty for failure to comply.
- 67-5-1602 - Repayment of reappraisal loans.
- 67-5-1603 - Equalization of assessments based on reappraisals.
- 67-5-1604 - Appraisal ratio studies.
- 67-5-1605 - Periodic appraisal ratio studies required.
- 67-5-1606 - Annual overall ratio of appraisal Ratios for classifications Public utility property.
- 67-5-1607 - [Repealed.]
- 67-5-1608 - When penalty and interest attach.
- 67-5-1609 - Untimely completion of program Notice Extension of reappraisal.
- Part 17 - Certified Tax Rate
- 67-5-1701 - General provisions.
- 67-5-1702 - Levy in excess of certified rate.
- 67-5-1703 - Notification of change in assessment rolls Adoption of increased tax rate due to reduction in assessment rolls.
- 67-5-1704 - Special school districts.
- 67-5-1705 - Extended reappraisal programs Applicability of part.
- Part 18 - Collection
- 67-5-1801 - Collector Place of payment Collection agent Evidence of taxes Deposits Subrogation Electronic funds transfers.
- 67-5-1802 - [Repealed.]
- 67-5-1803 - Late billing in certain counties.
- 67-5-1804 - Discount for early payment.
- 67-5-1805 - Payment by part owner.
- 67-5-1806 - Bar to collection after ten years.
- 67-5-1807 - Quarterly installments.
- 67-5-1808 - Partial payment of property taxes.
- 67-5-1809 - Refund of property taxes after final action.
- Part 19 - Accounting and Settlement
- Part 20 - Delinquent Taxes
- 67-5-2001 - Deputies collect delinquent taxes.
- 67-5-2002 - Publication of delinquent tax lists.
- 67-5-2003 - Collection by distraint and sale of personalty Actions at law, or garnishment.
- 67-5-2004 - Collection by garnishment.
- 67-5-2005 - Delinquent municipal real property taxes Tax sale.
- 67-5-2006 - Return of delinquent tax list Settlement.
- 67-5-2007 - Collection fees and costs.
- 67-5-2008 - Payment of tax after return of delinquent tax list.
- 67-5-2009 - Record of levies.
- 67-5-2010 - Penalty and interest.
- 67-5-2011 - Military personnel Due date of taxes.
- 67-5-2012 - Election to sell tax receivables.
- Part 21 - Tax LienGenerally
- Part 22 - Tax LienReceivership
- 67-5-2201 - Part definitions.
- 67-5-2202 - Right to appointment of receiver.
- 67-5-2203 - Residence not subject to receivership.
- 67-5-2204 - Intervention by governmental body not an original party.
- 67-5-2205 - Leases by receiver Maintenance and operating expenses.
- 67-5-2206 - Compensation of receiver.
- 67-5-2207 - Attorney for receiver.
- 67-5-2208 - Termination of receivership.
- 67-5-2209 - Distribution of receivership assets.
- 67-5-2210 - Remedies additional.
- Part 23 - Tax LienProtection of Timber
- 67-5-2301 - Timbering on land subject to lien prohibited.
- 67-5-2302 - Timber cutters liable for delinquent tax.
- 67-5-2303 - Equipment subject to lien.
- 67-5-2304 - Enforcement of liability.
- 67-5-2305 - Injunctions.
- 67-5-2306 - Certificate of nondelinquency.
- 67-5-2307 - Remedies cumulative.
- 67-5-2308 - Criminal liability Farm lands exempt.
- 67-5-2309 - Liberal construction.
- Part 24 - Tax LienEnforcement Generally
- 67-5-2401 - Notice of intent to file suit Publication.
- 67-5-2402 - Notice to property owner of delinquency.
- 67-5-2403 - List of property involved in suits.
- 67-5-2404 - Delivery of delinquent tax list to attorney.
- 67-5-2405 - Filing and prosecution of suits.
- 67-5-2406 - Failure to prosecute Duties of district attorney general Removal of attorney for nonprosecution.
- 67-5-2407 - Credit to trustee after suit filed.
- 67-5-2408 - Lists and records delivered to attorney.
- 67-5-2409 - Consolidation of suits.
- 67-5-2410 - Penalties, fees and costs Duties of clerk.
- 67-5-2411 - Dismissal on payment of taxes.
- 67-5-2412 - [Repealed.]
- 67-5-2413 - [Repealed.]
- 67-5-2414 - Procedure governing suit.
- 67-5-2415 - Notice to taxpayer of suit.
- 67-5-2416 - Reference and master's report.
- 67-5-2417 - Receivership.
- 67-5-2418 - Judgment and sale as to part of defendants Appeal.
- 67-5-2419 - Implementation of decrees.
- 67-5-2420 - [Repealed.]
- 67-5-2421 - Money paid into court Clerk's compensation Settlement.
- Part 25 - Tax LienSale of Property
- 67-5-2501 - Sale of land generally.
- 67-5-2502 - Notice of sale of land.
- 67-5-2503 - Sale of land Writ of possession Rents and profits.
- 67-5-2504 - Attacks on sale of land Rights of purchaser.
- 67-5-2505 - Sale of land State as purchaser.
- 67-5-2506 - Sale of land for county taxes only.
- 67-5-2507 - Sale of land County as purchaser.
- 67-5-2508 - Sale of property Political subdivision as purchaser.
- 67-5-2509 - Exemption from taxation Land purchased, resold or rented by state or political subdivision.
- 67-5-2510 - Property purchased by state or political subdivision Satisfaction of delinquency and removal from tax rolls.
- 67-5-2511 - Ledger of property purchased by state or political subdivision.
- 67-5-2512 - Division of land purchased jointly by state and political subdivision.
- 67-5-2513 - Property purchased by state or political subdivision Disposition of receipts.
- 67-5-2514 - Resale of property purchased by state.
- 67-5-2515 - Reference to tax deed deemed reference to court decree.
- Part 26 - Tax LienCompromise [Repealed]
- Part 27 - Redemption
- 67-5-2701 - Persons entitled to redeem property.
- 67-5-2702 - Procedure for redemption Previously redeemed property.
- 67-5-2703 - Payments to court clerk.
- 67-5-2704 - Notice to purchaser Contents Procedure for redemption.
- 67-5-2705 - Waste.
- 67-5-2706 - Transfer of taxpayer's interest in property to person redeeming property Creditors.
- Part 28 - Waiver