§11-3-24a. Protest of Classification or Taxability to Assessor; Appeal to Tax Commissioner, Appeal to Office of Tax Appeals
(a) At any time after property is returned for taxation, and up to and including the time the property books are before the county commission sitting as a board of equalization and review, any taxpayer may apply to the assessor for information regarding the classification and taxability of the taxpayers property. In case the taxpayer […]
§11-3-24b. Board of Assessment Appeals
[Repealed.]
§11-3-18. Tax Assessment and Collection When Emergency Exists
When by reason of war, insurrection, riot, forcible resistance to the execution of the law or imminent danger thereof, an assessment in the regular way cannot be made, the assessor shall, nevertheless, either by the use of former land or personal property books, or upon the best information he can obtain, proceed to make an […]
§11-3-19. Property Books; Time for Completing; Extension of Levies; Copies
The assessor shall complete the assessment and make up the assessor's official copy of the land and personal property books in time to submit the same to the board of equalization and review not later than February 1 of the tax year. The assessor shall, as soon as practicable after the levy is laid, extend […]
§11-3-20. False Entries in Property Books
If any assessor knowingly make a false entry, addition or recapitulation in the personal property book or landbook, or in any copy of either, he shall for every such offense forfeit $300.
§11-3-21. Violations Where No Penalty Prescribed
If any officer fail to perform any duty required of him by this chapter and there be no other penalty imposed by law for such failure, he shall forfeit for every such failure not less than $10 nor more than $50.
§11-3-22. Expenses of Assessors
The county court shall pay the necessary postage and express charges incurred by the assessor in the performance of his official duties.
§11-3-23. Alterations in Property Books
After the copies of the landbook or personal property book have been verified and delivered, no alteration shall be made in them, or either of them, affecting the taxes of that year, except on the final order of a successful review or appeal from the assessment.
§11-3-23a. Informal Review and Resolution of Classification, Taxability and Valuation Issues
(a) General. Anytime after real or tangible personal property is returned for taxation, the taxpayer may apply to the assessor of the county in which the property was situated on the assessment date for information about the classification, taxability, or valuation of the property for property tax purposes for the tax year following the July […]
§11-3-24. Review and Equalization by County Commission
(a) The county commission shall annually, not later than February 1 of the tax year, meet as a board of equalization and review for the purpose of reviewing and equalizing the assessment made by the assessor. The board shall not adjourn for longer than three business days at a time, not including a Saturday, Sunday […]