Homestead tax deferral for individuals 62 or older, §48-5-80. Referendum. Exemptions. Freeport exemption. Level 1, §48-5-48.2. Level 2, §48-5-48.6. Refunds. Counties and municipalities, §48-5-380. Disabled veterans homestead exemption. Final determination of disability containing retroactive period of eligibility, §48-5-48. Personal property. Claim for filed, extension of assessment period, §48-5-300.1. 506 INDEX PROPERTY TAXES —Cont’d Releases. Payment of taxes on real property by owners or transferees, §48-5-26. Proportionate payments of property taxes. Owners and persons with interest in or on property, §48-5-25. Relief from taxes. Disaster area, damaged or destroyed buildings, §48-5-33. Reports. Amnesty program, §48-16A-9. Bona fide conservation use property and residential transitional property. Fiscal impact of assessment, §48-5-7.4. Inspection report, §48-5-7.4. Examination of county tax digest. Annual report concerning implementation of article, §48-5-349.5. Homestead tax deferral for individuals 62 or older. Owner’s annual report on outstanding liens, §48-5-78. Publication of tax rate, §48-5-32. Standing timber assessments, §48-5-7.5. Tangible real property devoted to agricultural purposes. Fiscal impact of preferential assessment provided by section, §48-5-7.1. Reserve funds of counties and municipalities, §48-5-381. Residential transitional property. Assessment of tangible property, §48-5-7.4. Bona fide residential transitional property. Defined, §48-5-7.4. Current use value, §48-5-2. Residents. Situs for returns, §48-5-11. Returnable property, §48-5-10. Aviation, §48-5-15.1. Business enterprises. Tangible personal property in county where business conducted, §48-5-16. Determination of county entitled to return, §48-5-17. Failure to return taxable property, §48-5-20. PROPERTY TAXES —Cont’d Returnable property —Cont’d Fair market value, §48-5-6. Former years for which person in default, §48-5-27. Oaths of persons making returns, §48-5-19. Digital signature, §48-5-19.