§11-3-15c. Petition for Assessor Review of Improper Valuation of Real Property
(a) A taxpayer who is of the opinion that his or her real property has been valued too high or otherwise improperly valued or listed in the notice given as provided in 11-3-2a of this code may, but is not required to, file a petition for review with the assessor on a written form prescribed […]
§11-3-15d. Administrative Review of Tangible Personal Property Valuation by Assessor
(a) The owner of business tangible personal property that is valued by the assessor or the person in whose possession it is found on the assessment date may appeal to the assessor within eight business days after the date the notice of increased assessment required by section fifteen-b of this article was received by filing […]
§11-3-15e. Contents of Petition Based on Income Approach to Value of Real Property
(a) A petition that is filed with the assessor under section fifteen-c or fifteen-d of this article based on the income approach to value shall include income and expense data relating to the property for the three most recent consecutive fiscal years of the petitioner ending on or before June 30 preceding the then current […]
§11-3-15f. Rejection of Petition; Amended Petition; Appeal Options
If the assessor rejects a petition filed pursuant to 11-3-15c, 11-3-15d, or 11-3-15e of this code, the petitioner may appeal to the county Board of Equalization and Review as provided in 11-3-24 of this code or the Office of Tax Appeals.
§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 […]
§11-3-5a. Notification to Assessor of Changed Use; Independent Action of Director; Penalties; Effective Date
(a) Whenever property receiving preferential valuation as managed timberland is converted to a use that disqualifies the property from treatment as managed timberland, the person converting the real estate to another use shall immediately, in writing, notify the county assessor of the change in use. The county assessor or Tax Commissioner, as the case may […]
§11-3-6. Statements of Assessed Valuations for Municipalities and Boards of Education; Extension of Levies
The assessor shall annually, not later than March 3, furnish to the recorder or clerk of the city or town council of every incorporated city and town in the county and also to the secretary of the board of Education of the county and to the state Board of Education, a certified statement, showing in […]
§11-3-7. Fixtures and Machinery
In assessing the value of buildings or structures, the assessor shall ascertain the value of all machinery and fixtures attached thereto, and include the same in the value of the building charged to the owner, unless it appears that such machinery and fixtures are owned by some person other than the owner of the building, […]
§11-3-7a. Chattel Interests in Real and Tangible Personal Property
For ad valorem property tax purposes, chattel interests in real property and chattel interest in tangible personal property are hereby defined to be interests in tangible personal property and are to be assessed and taxed as such. As so defined, chattel interest in real property and chattel interests in tangible personal property are not intangible […]
§11-3-8. Who Deemed Owner for Purposes of Taxation
As to real property the person who by himself or his tenants has the freehold in his possession, whether in fee or for life, shall be deemed the owner for the purpose of taxation. A person who has made a mortgage or trust deed to secure a debt or liability shall be deemed the owner […]