Amnesty program, §48-16A-7. Deficiency assessments, §48-2-48. Delinquent tax payments in certain counties, §48-5-24. New purchasers of property, exemptions, §48-3-3. Unpaid taxes, §48-5-148. Alternative provisions, §48-5-150. Willful failure to pay ad valorem tax, §48-2-44. Interim tax bill pending notice of proposed assessments, §48-2-18. Interstate commerce. Foreign merchandise in transit. Acquisition of situs, §48-5-5. Defined, §48-5-5. Freeport exemption. Level 1, §§48-5-48.1, 48-5-48.2. Timeliness of filings, §48-5-48.7. Investments. Reserve funds of counties and municipalities, §48-5-381. Jeopardy assessments, §48-2-51. Jurisdiction in ad valorem property tax litigation. Acquisition by superior court. Payment and distribution of property taxes at issue, §48-5-29. PROPERTY TAXES —Cont’d Land banks. Exemptions, §48-4-108. Legislative intent, §48-5-1. Liability of persons, §48-5-9. Nonresidents, §48-5-14. Liens, §48-2-56. Bona fide conservation use property and residential transitional property. Penalties and interest for breach of covenant, §48-5-7.4. Certification as landmark historic property for preferential assessment. Difference between preferential assessment and tax otherwise assessed, §48-5-7.3. Certification as rehabilitated historic property for preferential assessments. Taxes and interest deferred, §48-5-7.2. Homestead tax deferral for individuals 62 or older. Deferral taxes and interest constitute prior lien, §48-5-76. Unsatisfied liens in excess of 85 percent of value, §48-5-78. Priorities, §48-2-56. Tangible real property devoted to agricultural purposes. Preferential assessment. Penalties and interest imposed under section, §48-5-7.1. Life estates. Liability of life tenants, §48-5-9. Limitation of actions. Assessment of taxes, §48-2-49. Claims for refunds. Counties and municipalities, §48-5-380. Personal property.