Taxation

Contraband articles. Affidavit to test legality of forfeiture, §48-2-83. Judicial and investigative powers of commissioner. Power to take, §48-2-8. Tax executions. Execution for collection of money due state. Affidavit of illegality, §48-3-1. AGE. County boards of tax assessors. Qualifications for members, §48-5-291. County tax officials. Qualifications for office, §48-5-210. AGED PERSONS. Definitions. Homestead tax deferral for individuals 62 or older, §48-5-71. Homestead exemption from ad valorem taxation, §§48-5-47, 48-5-47.1, 48-5-48.3. Exemption from educational taxes for individuals 62 or older, §48-5-52. Falsification of information, §48-5-53. Homestead tax deferral for individuals 62 or older, §§48-5-70 to 48-5-84. Alternative to tax deferral authorized, §48-5-72.1. Appeal of penalties imposed for filing incorrect information, §48-5-84. Appeals to board of equalization, §48-5-74. Applicability of deferral.