§11-3-29. Levies to Be Based Only on Values Ascertained
Taxes for county, district, independent school district and municipal purposes shall be levied only upon the value of property ascertained under the provisions of this chapter.
§11-3-30. Exception
Notwithstanding the provisions of sections one, two, six, twelve, fifteen, nineteen, twenty-four and twenty-four-a of this article, the provisions of this article as of January 1, 1961, shall govern assessment generally for the assessment year 1961.
§11-3-31. Generally Applied, and Usual and Customary Practices and Procedures Utilized by Assessors Prior to July 2, 1982; Limit of Liability
To the extent that any generally applied, usual and customary practice or procedure utilized by the assessors of the several counties prior to July 2, 1982, for the return, listing, appraisement and assessment of property for ad valorem property taxation did not violate the then existing statutory law, interpretations thereof by the courts or the […]
§11-3-32. Effective Date of Amendments
(a) Unless specified otherwise in this article, all amendments to this article adopted in the year 2010 apply to the assessment years beginning on or after July 1, 2011. (b) Unless specified otherwise in this article, all amendments to this article adopted in the year 2021 apply to the assessment years beginning on or after […]
§11-3-33. Rules
The Tax Commissioner is hereby authorized to promulgate emergency rules and other rules in accordance with the provisions of article three, chapter twenty nine-a of this code as necessary or convenient for administration and interpretation of this article.
§11-3-25. Relief in Circuit Court Against Erroneous Assessment
[Repealed.]
§11-3-25a. Payment of Taxes That Become Due While Appeal Is Pending
(a) All taxes levied and assessed against the property for the year on which a protest or an appeal has been filed by the taxpayer as provided in 11-3-24 or 11-3-24a of this code shall be paid before they become delinquent. If the taxes are not paid before becoming delinquent, the governing body having jurisdiction […]
§11-3-26. Contents and Effect of Order Granting Relief
Whenever the circuit court, on appeal, shall grant relief to any such applicant against the taxes, or any part of them, assessed against him either on the land or the personal property books, an order shall be made by such court exonerating such applicant from the payment of so much of such taxes as are […]
§11-3-27. Relief in County Commission From Erroneous Assessments
(a) Any taxpayer, or the prosecuting attorney or Tax Commissioner, upon behalf of the state, county and districts, claiming to be aggrieved by any entry in the property books of the county, including entries with respect to classification and taxability of property, resulting from a clerical error or a mistake occasioned by an unintentional or […]
§11-3-28. Definitions
The words "tax," "taxes," "taxable," and "taxation," in this chapter, shall be deemed to include county, district, independent school district and municipal corporation levies in all cases not inconsistent with the context.