Official collection and paying over of county taxes

48-5-234. Enforcement of collection and payment of county property taxes. 48-5-235. Liability of tax commissioners and tax collectors for default or improper conduct. 48-5-236. Allowance of commissions of tax commissioners or tax collectors. 48-5-237. Payment of taxes where property lies in more than one county. 48-5-238. Executions against persons holding county money. 276 T.48, C.5 Sec. 48-5-239. 48-5-240. 48-5-241. 48-5-242. 48-5-243. AD VALOREM TAXATION OF PROPERTY Sec. Affidavit of illegality by person against whom execution issues. Borrowing county money. Refund or credit of county taxes. Waiver of penalties or interest due on unpaid taxes. Waiver of penalty or interest when default due to military service. 48-5-269.1. 48-5-270. Article 5 Uniform Property Tax Administration and Equalization PART 1 48-5-271. EQUALIZATION OF ASSESSMENTS 48-5-260. 48-5-261. 48-5-262. 48-5-263. 48-5-264. 48-5-264.1. 48-5-265. 48-5-266. 48-5-267. 48-5-268. 48-5-269. T.48, C.5 Purpose of part. Classification of counties for administration of part. County appraisal staff; qualifications; inclusion of employees of county board of tax assessors in county civil service system. Qualifications, duties, and compensation of appraisers. (For effective date, see note.) Designation and duties of chief appraiser. Right to inspect property; display of identification; notification of right to file property tax return. Formation of joint county property appraisal staffs. Submission by chief appraiser of assessment list with supporting information; attendance and providing of information at appeal hearings. State payments for minimum staff of appraisers; state salary supplements for qualified appraisers. Training and continuing education courses for appraisers; designated staff member to appraise tangible personal property. Authority to promulgate 48-5-272. 48-5-273. 48-5-274. 48-5-275. rules and regulations regarding uniform books, records, forms, and manuals; limits on change in current use value of conservation use property. Adoption by commissioner and requirement of use of uniform procedural manual for appraising tangible personal property. Commissioner’s authority to purchase, develop, prescribe, and improve electronic data processing systems regarding property valuation and assessment. Table of values for conservation use value of forest land. [Reserved] Duty of county board of tax assessors and county governing authority to effect adjustments to digest and millage levy. Counties to submit tax rate to commissioner. (For effective date, see note.) Establishment of equalized adjusted property tax digest; information to be furnished by commissioner. Applicability of part. PART 2 COUNTY BOARDS OF TAX ASSESSORS 48-5-290. 48-5-291. 48-5-292. 48-5-293. 48-5-294. 48-5-295. 48-5-295.1. 48-5-295.2. 277 Creation of county board of tax assessors; composition. Qualifications for members; approved appraisal courses; rules and regulations. Ineligibility of county tax assessors to hold other offices; applicability in certain counties. Oaths of office. Compensation. Terms of office; vacancies; removal by county governing authority. Performance review board. Independent performance review board; written report; withholding of funds. T.48, C.5 Sec. 48-5-296. 48-5-297. 48-5-298. 48-5-299. 48-5-299.1. 48-5-300. 48-5-300.1. 48-5-301. 48-5-302. 48-5-303. 48-5-304. 48-5-305. 48-5-306. T.48, C.5 REVENUE AND TAXATION Removal from office on petition of freeholders; appeals. Meetings. Selection of chairman and secretary; employment contracts with persons to assist board; payment of expenses. (For effective date, see note.) Ascertainment of taxable property; assessments and penalty on unreturned personal property; new valuation established by appeal decision or agreement; investigation of valuation of property in municipality located in more than one county. Designation of board of assessors to receive tax returns. Power to summon witnesses and require production of documents; exempt documents; contempt proceedings. Time period for taxation of personal property; extension by consent; refunds. Time for presentation of returns by tax receiver or tax commissioner. Time for completion of revision and assessment of returns; submission of completed digest to commissioner. Correction of mistakes in digest; notification of correction. Conditions, procedures, and limitations on approval of tax digests when assessments in arbitration or on appeal; withholding of grants by Office of the State Treasurer. Valuation of property not in digest. (For effective date, see note.) Annual notice of current assessment; contents; posting notice; new assessment description. Sec. 48-5-306.1. 48-5-307. 48-5-308. 48-5-309. 48-5-310. 48-5-311. 48-5-312. 48-5-313. 48-5-314. Brochures describing exemptions and preferential assessments available to taxpayers. Service of papers; fees. Effect of part on laws granting additional authority to county boards of tax assessors. Applicability to counties electing members of board of tax assessors. Temporary collection of taxes pending approval or appeal of disapproval of digest. (For effective date, see note.) Creation of county boards of equalization; duties; review of assessments; appeals. [Reserved] Status of ad valorem taxes pending review in certain counties and municipalities; petition for lower assessment due to casualty. Applicability of part. Confidentiality of taxpayer records; exceptions; penalties. PART 3 STATE LOANS TO COUNTIES 48-5-330. 48-5-331. Financial aid to counties for programs to evaluate and equalize assessments; terms of contract; limitations; procedure when state funds insufficient. Capital fund for loans to counties for property valuation and equalization purposes. Article 5A Examination of County Tax Digests 48-5-340. 48-5-341. 48-5-342. 48-5-342.1. 278 Purpose of article. Definitions. (For effective date, see note.) Commissioner to examine digests. Digest evaluation cycles es- T.48, C.5 AD VALOREM TAXATION OF PROPERTY Sec. 48-5-343. 48-5-344. 48-5-345. 48-5-346. 48-5-347. 48-5-348. 48-5-349. 48-5-349.1. 48-5-349.2. 48-5-349.3. 48-5-349.4. 48-5-349.5. tablished; time for review of digest. Approval of digests. Conditional approval of digests. Receipt for digest and order authorizing use; assessment if deviation from proper assessment ratio. Effect of conditionally approving next subsequent digest. [Reserved] Ad Valorem Assessment Review Commission created; appointment of members; terms; vacancies; expenses. Appeal from conditional approvals. [Reserved] Composition of commission members. [Reserved] Commission chairman; appeals boards; assignment of commission to department. Procedure for appeal to department. Appeal to superior court. Compliance with decision of appeals board or court as correction of deficiency. Annual report. Article 6 Sec. 48-5-354. 48-5-355. 48-5-356. 48-5-357. 48-5-358. 48-5-359. 48-5-359.1. Municipal Taxation 48-5-350. 48-5-351. 48-5-352. 48-5-353. Power to levy and collect tax to provide funds for municipal development authorities. Power to levy and collect taxes to pay benefits under teacher retirement systems. Determination of fair market value for county and municipal ad valorem property taxation purposes; counties to furnish information relative to fair market value of property. Basis for fair market value of property subject to both municipal and county ad valorem taxes. 48-5-360. 48-5-361. T.48, C.5 Law governing municipal and county occupation taxes for certain salespersons and merchants. Exemption from municipal tax or license fee of certain goods purchased in carload lots for distribution among several purchasers. Exemption from municipal taxation of agricultural products and livestock raised in state. Frontage owned by state or subdivisions abutting streets or sidewalks treated as owned by individuals for purpose of assessment for improvements; designation of signers. Executions for collection of assessments for paving streets, laying sewers, or other improvements; sales at public auction; right of redemption. Sale of property for taxes due municipality; purchase and sale by municipality; recitals in tax deeds primafacie correct; distribution and retention of proceeds of sale. Contracts for county tax commissioners to prepare municipal tax digests and assess and collect municipal taxes. Issuance and service of summons of garnishment against person holding property of defendant owing municipal taxes; entries on execution and returns; proceedings. Applicability to counties. Article 7 Miscellaneous Local Administrative Provisions 48-5-380. 279 Refunds of taxes and license fees by counties and municipalities; time and manner of T.48, C.5 Sec. 48-5-381. filing claims and actions for refund; authority to approve or disapprove claims. Reserve funds of counties and municipalities. Sec. 48-5-423. 48-5-424. Article 8 School Taxation 48-5-400. 48-5-401. 48-5-402. 48-5-403. 48-5-404. 48-5-405. Power of county governing authorities to levy and collect taxes for educational purposes. Annual recommendation by county boards of education to county governing authorities of school tax rate. Public utility property in school districts subject to school tax; returns to show fair market value of property; assessment and collection of school tax by commissioner; contesting taxability. [Reserved] Assessment of property subject to school taxes by tax commissioners or tax receivers; adoption and use of assessment by county boards of education; contesting taxability. Collection of county school taxes by tax commissioners or tax collectors; collection of school taxes and commissions in certain counties. Levy and collection of tax by municipalities for independent school systems; authorized purposes for expenditures. 48-5-425. Ad Valorem Taxation of Motor Vehicles, Mobile Homes,Certain Equipment, andCertain Inventory PART 1 GENERAL PROVISIONS 48-5-440. 48-5-441. 48-5-441.1. 48-5-442. 48-5-442.1. 48-5-443. 48-5-444. Franchises 48-5-421.1. 48-5-422. “Special franchise” defined. Taxation of unenumerated franchises. Certain property projects shall not constitute special franchises. Returns to commissioner; effect of filing certified copy of authorization of franchise. Ascertainment of valuations of special franchises; levy and collection of tax. Returns of special franchises exercised in more than one county, municipality, or school district; apportionment of valuation; certification by commissioner; collection and enforcement. Deductions from special franchise tax due any county, municipality, or school district. Article 10 Article 9 48-5-420. 48-5-421. T.48, C.5 REVENUE AND TAXATION 48-5-445. 48-5-446. 48-5-447. 280 Definitions. Classification of motor vehicles and mobile homes as separate classes of tangible property for ad valorem taxation purposes; procedures prescribed in article exclusive. Classification of motor vehicles for purposes of ad valorem taxation. Preparation and distribution of uniform evaluation of motor vehicles for tax purposes. Definitions; determination of valuation of commercial vehicle for ad valorem tax purposes. Ad valorem tax rate. Place of return of motor vehicles and mobile homes. Collection of ad valorem taxes by tax collectors or tax commissioners. Remittance of taxes collected to tax authority; time. Compensation of tax collectors and tax commissioners for collecting taxes; rates; agreed rate in case of indi- T.48, C.5 AD VALOREM TAXATION OF PROPERTY Sec. Sec. 48-5-448. 48-5-449. 48-5-450. 48-5-451. vidual adjustment; procedure; disposition of commissions pursuant to local Acts. Value of all returned motor vehicles and mobile homes included in tax digest. Discretion of county governing authorities to expend county funds for additional help and equipment. Contesting tax assessments; filing affidavit of illegality; bond; trial in superior court; appeal. Penalty for failure to make return or pay tax on motor vehicle or mobile home. 48-5-470.2. 48-5-471. 48-5-472. 48-5-473. 48-5-474. 48-5-475. 48-5-476. 48-5-478. 48-5-478.1. 48-5-478.2. 48-5-478.4. MOTOR VEHICLES 48-5-470.1. 48-5-477. 48-5-478.3. PART 2 48-5-470. T.48, C.5 Exemption of driver educational motor vehicles from ad valorem taxation. Exemption of motor vehicles used for transporting persons with disabilities or disabled students to or from educational institutions. Exemption of vans and buses owned by religious groups. Motor vehicles subject to ad valorem taxation. Ad valorem taxation of motor vehicles owned and held by dealers for retail sale. Returns for taxation; application for and issuance of license plates upon payment of taxes due. Application for registration and purchase of license plate constitutes return; form of application. Tax collectors and tax commissioners as agents of commissioner for accepting applications for registration of motor vehicles. Collection procedure when taxing county differs from county of purchaser’s residence. Requirement for paying tax prior to purchasing license plate on motor vehicles not subject to ad valorem taxation. Constitutional exemption from ad valorem taxation for disabled veterans. Ad valorem taxation; exemption of certain motor vehicles owned by former prisoners of war. Tax exemption for veterans awarded the Purple Heart citation. Tax exemption for veterans awarded Medal of Honor. Exemption from ad valorem taxes for motor vehicle owned by veterans’ organization. PART 3 MOBILE HOMES 48-5-490. 48-5-491. 48-5-492. 48-5-493. 48-5-494. 48-5-495. 281 Mobile homes owned on January 1 subject to ad valorem taxation. [Reserved] Ad valorem taxation of mobile homes owned and held by dealers for sale; returns of dealers’ inventory; dealer’s assessed value; determination of tax rate; time for payment of taxes; mobile homes in transit on January 1. Issuance of mobile home location permits; issuance and display of decals. Failure to attach and display decal; penalties; venue for prosecution. Returns for taxation; application for and issuance of mobile home location permits upon payment of taxes due. Collection procedure when taxing county differs from T.48, C.5 Sec. county of purchaser’s residence. Sec. 48-5-509. Ad Valorem Taxation of Public Utilities HEAVY-DUTY CONSTRUCTION EQUIPMENT OWNED BY NONRESIDENTS Definitions. Equipment subject to ad valorem taxation. 48-5-510. 48-5-511. PART 5 FARM EQUIPMENT 48-5-504. Self-propelled farm equipment as subclassification of motor vehicle for ad valorem taxation purposes. PART 6 48-5-512. 48-5-513. 48-5-514. AIRCRAFT HELD IN DEALER’S INVENTORY 48-5-504.20. Exemption for aircraft owned by a dealer and held in inventory for sale or resale. 48-5-515. PART 7 WATERCRAFT AND ALL-TERRAIN VEHICLES HELD IN INVENTORY FOR RESALE 48-5-516. 48-5-504.40. Watercraft and all-terrain vehicles held in inventory for resale exempt from taxation for limited period of time. 48-5-517. Article 10A 48-5-518. Ad Valorem Taxation of Heavy-duty Equipment Motor Vehicles 48-5-505. 48-5-506. 48-5-506.1. 48-5-507. 48-5-507.1. 48-5-508. Definitions.