§ 37-57-131. Real property incorporated in school district prior to June 1 of fiscal year liable for taxes levied during year

All taxable real property which has been or shall be incorporated in, annexed to or otherwise made a part of any school district, and any taxable personal property which is located or situated in any school district prior to June 1 of any fiscal year, shall be liable for all ad valorem taxes levied or […]

§ 37-57-133. Changes in assessment roll to incorporate property

In the event taxable real property has been or is incorporated in, annexed to, or otherwise made a part of a school district, or in the event taxable personal property is or becomes situated or located within a school district, as the case may be, prior to October 1 of any year but after the […]