§11-1A-23. Confidentiality and Disclosure of Property Tax Returns and Return Information; Offenses; Penalties
(a) Secrecy of returns and return information. — Property tax returns and return information filed or supplied pursuant to this article and articles three, four, five and six of this chapter and information obtained by subpoena or subpoena duces tecum issued under the provisions of this article shall be confidential and except as authorized in […]
§11-1A-24. Creation and Use of Appraisal Manual
The Tax Commissioner shall develop, or cause to be developed, appraisal manuals for all species of property, for use in making statewide reappraisals. These manuals shall be used by the Tax Commissioner, county assessors, county commissions, the board of public works and any property appraisal firm or firms employed to assist in making statewide reappraisals. […]
§11-1A-26. Appraisal of Corporate Property; Reports to Tax Commissioner by Corporations
Each incorporated company, foreign or domestic, having its principal office or chief place of business in this state, or owning property subject to taxation in this state, shall include with the return required by this article, a list of the following items: (a) The amount of capital authorized to be employed by it; (b) the […]
§11-1A-28. Review Appraisal Requirements; Qualifications of Review Appraisers With Respect to Residential Property; Review Appraisers to Be Competent Witnesses
In the conduct of mass appraisal of residential real property the Tax Commissioner shall assure that the person who evaluates the collected data with respect to any parcel of real property subject to such appraisal and visits the property for the purpose of reviewing such data, actual conditions, and estimated value is in the first […]
§11-1A-29. Requirements for State Employees and Employees of Designated Agents; Legislative Findings; Modification of Existing Contract for Mass Appraisal; Exemption of Certain Appraisal Employees of Tax Commissioner From Civil Service
Of the whole number of persons engaged in the reappraisement process, ninety-five percent of all persons employed by the state and its designated agents in this state to conduct any part of the reappraisal shall be residents of the state. The Legislature finds that the process of reappraisement, the acceptance of the results by the […]
§11-1A-29a. Duty of Tax Commissioner, Assessors, Sheriffs and County Commissions in Valuation of Property
Except as to hearing and deciding petitions for review by the several county commissions, it shall be the responsibility and duty of the Tax Commissioner to see to the proper and accurate valuation of all property subject to appraisal pursuant to this article or article one-b of this chapter, except for nonutility personal property. It […]
§11-1A-30. Severability
The provisions of subsection (cc), section ten, article two, chapter two of this code regarding severability shall be deemed to be included herein as if set forth in extenso in this section.
§11-1A-22. Phase-In, Determination Thereof, Application and Limitations
The Legislature hereby finds that the "Property Tax Limitation and Homestead Exemption Amendment of 1982" intended to provide that the increased valuation of property, both real and personal, resulting from the first statewide reappraisal be allocated over a period of ten years in equal amounts annually. The Legislature further finds and ascertains that the only […]
§11-1A-18. Review by Circuit Court on Certiorari
Within thirty days after the day the county court notifies the parties of a final determination of value made pursuant to section seventeen of this article, the owner, Tax Commissioner, protestor or intervenor may request the county commission to certify the evidence and remove and return the record to the circuit court of the county […]
§11-1A-19. Subsequent Statewide Reappraisals Required
After the first statewide reappraisal, to be completed on or before March 31, 1985, the commissioner shall require that periodic reviews of property valuation shall take place so as to ensure that all property is valued at market value as set forth herein at all times: Provided, That statewide reappraisals of property shall take place […]