§ 26-26-1101. Time to assess realty

Each year the county assessor shall, between the first Monday in January and July 1, appraise and assess all real property situated within the boundaries of the county.

§ 26-26-1104. Failure to list intangible personalty

A county assessor in this state shall not be held liable, either personally or in his or her official capacity as county assessor, for failure to discover and include on the assessment rolls any taxable intangible personal property in the county unless the failure to discover or to include the intangible property on the assessment […]

§ 26-26-1111. Mineral and surface estates owned by same person

When the mineral estate and the surface estate in land shall become vested in the same person, after a prior severance by deed or otherwise, the two (2) estates shall merge and be considered as a single interest or estate and shall be assessed and carried on the assessment books in the same manner as […]

§ 26-26-1112. Separate records for severed mineral interests

County assessors may maintain separate records for severed mineral interests if the records are maintained by legal description of the surface estate in the same manner as records of the estates are maintained.