Definitions

Heavy-duty equipment motor vehicles; dealers. [Repealed] Partial exemption from ad valorem taxation of heavy-duty equipment motor vehicles. Change of method of evaluating heavy-duty equipment motor vehicles for ad valorem taxes; purpose. Effect of rental status on dealer’s inventory. Appeal of assessed value. Rules and regulations. Article 11 PART 4 48-5-500. 48-5-501. T.48, C.5 REVENUE AND TAXATION 48-5-519. 48-5-520. 282 Definitions. Returns of public utilities to commissioner; itemization and fair market value of property; other information; apportionment to more than one tax jurisdiction. Issuance of execution for failure to file return. Penalty for failure to file return and pay tax; revocation of charter. [Reserved] Subjection of returns of public utilities for county, municipal, and school taxation to laws governing returns of such property for state taxation. Availability of returns and tax documents for public inspection. [Reserved] Appeals in cases of assessment or of correction of returns to State Board of Equalization; notice; time; procedure. [Reserved] Payment of taxes assessed to commissioner by chief executive officers; time of payment. [Reserved] Taxation of nonresident sleeping car companies doing business in state; method of assessment; returns to commissioner by chief executive officer. (For effective date, see note.) Taxation of railroad equipment companies doing business in state; exemption of railroad company operating railroad; collecting and remitting taxes; execution for failure to make return. Taxation of rolling stock and other personal property of railroad companies doing T.48, C.5 AD VALOREM TAXATION OF PROPERTY Sec. 48-5-521. 48-5-522. 48-5-523. 48-5-524. business in state; method of assessment. Method of assessment of property of railroad companies for purposes of county and municipal taxation. [Reserved] Notice and demand to file return. [Reserved] Affidavit of illegality by public utilities; procedure; requirement that tax be paid; hearing in superior court; effect of failure to pay tax; right of amendment; bond and security. Annual report by commissioner to each county board of tax assessors of all public utility property within county; contents; availability for public inspection. Article 12 48-5-542. 48-5-543. 48-5-544. 48-5-546. Ad Valorem Taxation of Qualified Timberland Property 48-5-600. 48-5-600.1. 48-5-601. 48-5-603. Definitions.