§11-3-15g. Meeting Between Assessor and Petitioner
(a) At the petitioner's written request, the assessor or a member of his or her staff shall meet with the petitioner and the petitioner's representative, if any, at a time and place designated at least three working days in advance by the assessor after the petition is filed. (b) If the petitioner is unable to […]
§11-3-15h. Ruling on Petition
(a) In all cases the assessor shall consider the petition and shall rule on each petition filed pursuant to 11-3-15c, 11-3-15d, or 11-3-15e of this code by February 10 of the assessment year. Written notice shall be served by regular mail on the person who filed the petition. (b) In considering a petition filed pursuant […]
§11-3-15i. Petitioner S Right to Appeal
(a) If the assessor grants the requested relief, the petitioner may not appeal the ruling of the assessor. (b) If the petitioner and the assessor reach an agreement within five business days after the conclusion of the meeting held as provided in 11-3-15g of this code, both parties shall sign the agreement and both parties […]
§11-3-16. Totals of Property Books
The assessor shall add up the columns of figures on each page of the land and personal property books so as to show, at the bottom of each page, the aggregate of each column; and at the end of each district list he shall enter the aggregate from the bottoms of the respective pages pertaining […]
§11-3-17. Assessment of Property of Assessor and Deputies
The assessor and his deputies shall make the same returns under oath, of their property, required by other persons. The assessor shall personally assess the property of his deputies and one of the deputy assessors shall assess the property of the assessor; in all other respects the assessment shall be similar to the assessment of […]
§11-3-13. Entry of Corporate Property by Assessor
Upon receiving the verified report required by the preceding section, the assessor, if satisfied with the correctness thereof, shall assess the value of all the property of such corporation liable to taxation, and enter the same as follows, viz: All property in item (d) shall be entered with its valuation in the land books of […]
§11-3-14. Assessment of Stock, Realty and Tangible Personal Property of Banks
(a) Shares of stock in a banking institution, national banking association or industrial loan company shall be assessed at their true and actual value, according to the rules prescribed in this chapter, to the several holders of such stock in the county, district and town where such bank, company or association is located, and not […]
§11-3-14a. Taxation of Building and Loan Associations and Federal Savings and Loan Associations
(a) The capital of every building and loan association and federal savings and loan association shall include all of its assets and shall be assessed at its true and actual value according to the rules prescribed by this chapter, to such building and loan association or federal savings and loan association in the county, district […]
§11-3-15. Assessment of Capital Used in Trade or Business by Natural Persons or Unincorporated Businesses
(a) The value of the capital used by any individual or firm, not incorporated, in any trade or business taxable by law, shall be ascertained in the following manner: The owner, agent or chief accountant of every trade or business, except the business of agriculture, carried on in any county of the state shall annually, […]
§11-3-15a. Assessment of Property of Limited Liability Companies
Limited liability companies that elect to be treated as a corporation for federal income tax purposes shall make and file the report required of corporations in section twelve of this article. Limited liability companies treated as a partnership for federal income tax purposes shall make and file the report required in section fifteen of this […]