Aged persons. Homestead tax deferral for individuals 62 or older. Owner’s annual report on outstanding liens, §48-5-78. Carriers. Motor fuel taxes. Deliveries of motor fuel, §48-9-9. Common carriers. Motor fuel taxes. Motor fuel deliveries, §48-9-9. Contract carriers. Motor fuel taxes. Motor fuel deliveries, §48-9-9. County board of tax assessors. Performance review board. Evaluation of tax assessors board, §48-5-295.1. Independent performance review board, §48-5-295.2. County property taxes. Examination of county tax digest. Annual report concerning implementation of article, §48-5-349.5. County tax collectors, §§48-5-142 to 48-5-159. Amount of taxes collected, §48-5-150.