§ 26-2-107. Disposition of property to avoid assessment
If any person, for the purpose of avoiding listing for the payment of taxes on any property subject to taxation, shall sell, give away, or otherwise dispose of the property, under or subject to any agreement expressed or implied or any understanding with the purchaser, donee, or recipient of the property that the property is […]
§ 26-3-303. Parsonages
Parsonages owned by churches and used as homes for pastors shall be exempt from all taxes on real property, except improvement district taxes.
§ 26-2-108. Nonperformance of duty by county clerk, county assessor, or county collector
Every county clerk, county assessor, or county collector who in any case refuses or knowingly neglects to perform any duty enjoined on him or her by this title or who consents to or connives at any evasion of its provisions whereby any proceedings required in this act shall be prevented or hindered or where any […]
§ 26-3-304. Textile mills
(a) No person, firm, or corporation shall be required to make or file with any county assessor or taxing authority in this state any return, report, or assessment of any kind as to or against any capital invested in a textile mill in this state for the manufacture of cotton or other fiber goods in […]
§ 26-2-109. County collector purchasing tax land
(a) No county collector or his or her deputy, either directly or indirectly, shall be concerned in the purchase of any tract of land or town lot sold for the payment of taxes. (b) A person violating this section shall be guilty of a violation and subject to a fine of five hundred dollars ($500).
§ 26-3-305. Nonprofit waterworks
Waterworks systems owned by nonprofit property owners associations are public property used for public purposes and therefore exempt from ad valorem taxation.
§ 26-2-110. Improper tax collecting
If any county collector shall collect taxes not stated on the tax book or shall collect a greater amount than is therein stated, except as authorized by this act, he or she shall be guilty of a Class C felony.
§ 26-3-306. Disabled veterans, surviving spouses, and minor dependent children — Definition
(a) (1) (A) (i) A disabled veteran who has been awarded special monthly compensation by the Department of Veterans Affairs for the loss of, or the loss of use of, one (1) or more limbs, for total blindness in one (1) or both eyes, or for service-connected one hundred percent (100%) total and permanent disability […]
§ 26-1-101. Definitions
As used in this act, unless the context otherwise requires: (1) “Credits” means the excess of the sum of all legal claims and demands, whether for money or other valuable things, or for labor or service due or to become due, to the person liable to pay taxes thereon, including deposits in banks or with […]
§ 26-2-101. Violations by officials generally
(a) A violation of any provision or failure to comply with any requirement of this act by any officer enumerated in this chapter shall be a violation and malfeasance in office. (b) Upon conviction, the officer shall pay a fine of not more than five hundred dollars ($500) and shall be removed from office.