Title 6, Cities And Towns

Should any person interested pay, after the bill is filed, and before sale of the land, to the attorney representing the municipality, or such other person as may be designated by the municipality to receive it, the amount of taxes sued for, and interest thereon, it shall be the …

The court may proceed to judgment or decree against all defendants who do not settle the taxes due as provided above, and enforce the judgment or decree and the lien for the taxes due by sale of the lands upon which such taxes are assessed, under the rules applicable to other cha…

The same fees for clerks and other officers as are allowed by law, providing for collection of delinquent state and county taxes, shall be allowed the clerk and other officers acting under §§ 6-55-202 — 6-55-205.

If any person or corporation required by law to pay privilege taxes to any municipal corporation, or to obtain a license before engaging in same, presumes to sell goods or exercise a privilege without first obtaining a license as required by law, such clerk, recorder, or collecti…

The officer to whose hands such warrants shall come shall immediately execute the same, on pain of being held personally liable in the circuit court, on motion by the clerk, recorder, or collecting officer, for the double tax, cost, and charges lost by such officer's delay.

The officer, having seized the goods and chattels of the delinquent, shall give ten (10) days' notice of the time and place of sale, which the officer shall make at the time specified, unless the owner, at or before the time of sale, produces the clerk's, recorder's, or collectin…

In all cases in which the penalty prescribed against breaches of the revenue laws in relation to license is recovered, double fees shall be allowed to the clerk, recorder, and collecting officer or attorney prosecuting the case.

(1) As used in this part, unless the context otherwise requires:(1) “Commissioner” means the commissioner or such official designated by the city ordinance, to be appointed by the municipality;(2) “Inspector” means an inspector of the department of licenses;(3) “License” means a …

No person, firm or corporation shall publish or conduct any sale of the type defined in § 6-55-401 without a license for the publication or conduct of such sale.

(a) The commissioner is hereby authorized and empowered to supervise and regulate sales or special sales defined in § 6-55-401, and to issue appropriate licenses or license for such sales. (b) Such licenses or license shall be issued in the discretion of the commissioner of licen…

Upon receipt of such application and payment of the fee prescribed in § 6-55-406, the commissioner shall cause the same to be examined and investigated. If after such investigation the commissioner is satisfied as to the truth of the statements contained in such application and a…

Upon satisfactory proof by the licensee that the stock itemized in the original application has not been disposed of, the commissioner may renew such license for an additional thirty-day period upon payment of the prescribed renewal fee. Such proof for a renewal license shall be …

Upon filing an original application or a renewal application for a license to advertise and conduct a sale or special sale, as defined in § 6-55-401, the applicant shall pay to the commissioner a fee in the sum of twenty-five dollars ($25.00). If any application or renewal applic…

(a) All advertisements or advertising and the language contained therein shall be in accordance with the purpose of the sale as stated in the application pursuant to which a license was issued and the wording of such advertisements shall not vary from the wording as indicated in …

(a) Upon commencement of any sale, as defined in § 6-55-401, the license issued by the commissioner shall be prominently displayed near the entrance of the premises. (b) A duplicate of the original application and stock list pursuant to which the license was issued shall at all t…

The commissioner is further empowered to make such rules and regulations for the conduct and advertisement of such sale or special sale as in the commissioner's opinion will serve to prevent deception and to protect the public.

The commissioner has the power to suspend or revoke at any time any license granted in accordance with this part.

Any person who violates, neglects or refuses to comply with any of the provisions of this part commits a Class C misdemeanor.

(1) This part shall not apply to or affect the following persons:(1) Persons acting pursuant to an order or process of court of competent jurisdiction;(2) Persons acting in accordance with their powers and duties as public officers, such as sheriffs and marshals; or(3) Duly licen…

Any municipality desiring to adopt this part may do so and in addition shall have the necessary power to take whatever additional steps are required to carry out the purpose of this part.

The licensing as a privilege of the driving of any motor driven vehicle upon the roads, streets or other highways of the state is declared an exclusive state privilege and no tax for such privilege under any guise or shape shall hereafter be assessed, levied or collected by any m…

(a) All ordinances, rules or regulations heretofore passed, enacted or promulgated by any incorporated municipality of the state in conflict with § 6-55-501 are declared inoperative and of no effect. (b) Neither § 6-55-501 nor this section shall prohibit municipalities from maint…

(1) The governing body of any municipality is authorized to:(1) Elect an assessor of property, who shall be required to make and subscribe to an oath as provided by the general laws of the state for county assessors of property;(2) Prescribe the bond that the assessor of property…

All assessments made by an assessor of property elected pursuant to this part shall be made in accordance with the laws of the state by which such property is assessed for county purposes.

In the event an assessor of property is not so elected, the governing body of any municipality may adopt, by ordinance or resolution, the assessments made by the county assessor of property within the confines of the municipality, and have the assessments as made by the county as…

The governing body of any municipality may provide by ordinance or resolution for the correction of erroneous assessments, and for equalization of assessments made by the assessor of property.

This part shall not be construed to alter or conflict with any other method provided by law that provides for a municipal assessor of property, or for equalization or correction of municipal tax assessments, or for an assessor and equalization or correction of assessments.