Personal property. Tangible personal property in county where business conducted, §48-5-16. Proceedings to determine county entitled to return, §48-5-17. Real property, §48-5-15. Situs for returns by residents, §48-5-11. Situs of returns by nonresidents, §48-5-12. Tangible personal property in county where business conducted, §48-5-16. Time for making return, §48-5-18.