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 […]
As used in this article, unless the context clearly requires a different meaning: (a) "Assessed value" of any item of property is its assessed value after the certification of the first statewide reappraisal and shall be sixty percent of the market value of such item of property regardless of its class or species, except as […]
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.
(a) On or before December 1, 1983, every person who owns property which was situate in this state on July 1, 1983, shall prepare a return itemizing and describing such property, whether real or personal, and shall file such return with the assessor of the assessment district wherein such property is located, except in the […]
Bank deposits, money and household goods and personal effects, if such household goods and personal effects are not held or used for profit, are exempt from the ad valorem property taxation and shall not be described and listed on the forms required to be filed under the provisions of section four of this article: Provided, […]
Every person required to file a tax return under the provisions of article thirteen, twenty-one or twenty-four of this chapter for the period ending on December 31, 1982, or for income received or to be received during the calendar year 1983, shall file a copy of a depreciation schedule included in a federal or state […]
If a person is required under the provisions of this article to fix what he deems to be the true and actual value of an item of property, whether real or personal, and if such valuation is not required to be made on any other tax return, then the valuation required by this article shall […]
(a) All real property assessed and listed upon the landbooks in the several counties as of July 1, 1983, and property required to be described and listed pursuant to section four of this article, shall as soon as the same be returned or, if not returned, listed on the landbooks or otherwise identified, be categorized […]
In determining the previously assessed value of any property under the provisions of section eight of this article or in determining the market value or the assessed value of property as those terms are defined in section three of this article, the appraiser or assessor shall record any information evidencing alterations in the property subsequent […]
