§11-3-9. Property Exempt From Taxation
(a) All property, real and personal, described in this subsection, and to the extent limited by this section, is exempt from taxation: (1) Property belonging to the United States, other than property permitted by the United States to be taxed under state law;
§11-3-10. Failure to List Property, etc.; Collection of Penalties and Forfeitures
(a) If any person, firm or corporation, including public service corporations, whose duty it is by law to list any real estate or personal property for taxation, refuses to furnish a proper list thereof or refuses to list within the time required by law, or if any person, firm or corporation, including public service corporations, […]
§11-3-10b. Exemption of Bank Deposits and Money From Forfeitures and Penalties
No forfeiture or penalty imposed by the provisions of section ten of this article for failure to make a return of bank deposits or money shall be collectible unless the claim therefor shall have been reduced to judgment in favor of the state prior to November 4, 1958.
§11-3-11. Making or Correction of List by Assessor
If any person fail to furnish a proper list, or if the list furnished be, in the judgment of the assessor, incomplete or erroneous in any respect, the assessor shall proceed to list the property and assess its value, or to supply the omission and correct the errors, upon the best information he can obtain, […]
§11-3-12. Assessment of Corporate Property; Reports to Assessors by Corporations
(a) Each incorporated company, banking institution and national banking association, foreign or domestic, having its principal office or chief place of business in this state, owning property subject to taxation in this state, except railroad, telegraph and express companies, telephone companies, pipeline, car line companies and other public utility companies, shall annually, between the assessment […]
§11-3-2. Canvass by Assessor; Lists of Property
On July 1, in each year, the assessors and their deputies shall begin the work of assessment in their respective counties, and shall, from that date, diligently and continuously pursue with all reasonable dispatch, their work of assessment until the same is completed: Provided, That the assessor and his deputies shall finish their work of […]
§11-3-2a. Notice of Increased Assessment Required for Real Property; Exceptions to Notice
(a) If the assessor determines the assessed valuation of any item of real property appraised by him or her is more than ten percent greater than the valuation assessed for that item in the last tax year, the increase is $1,000 or more and the increase is entered in the property books as provided in […]
§11-3-3. Who to Furnish Property List
The list required in the preceding section shall be made and information furnished: (a) With respect to property of a minor, by his guardian, if he has one, and if he has none, by his father, if living, or, if not, by his mother, if living, and if neither be living or be a resident […]
§11-3-3a. Building or Real Property Improvement Notice; Notice Filed With Assessors; When Not Required; Penalties
Any person, corporation, association or other owner of real property, subject to the payment of property tax, who shall hereafter erect any building or structure, or who shall add to, enlarge, move, alter, convert, extend, raze or demolish any building or structure, whereby the value of the said real property shall be improved more than […]
§11-3-5. Correction of Previous Property Books; Entry of Omitted Property
The assessor, in making out the land and personal property books, shall correct any and every mistake he or she discovers in the books for any previous year. When the assessor ascertains that any real or personal property in his or her county liable to taxation, other than that mentioned in the next succeeding paragraph, […]