Title 67, Taxes And Licenses

In addition to the information required by § 67-5-1303, the schedules and statements submitted by power companies shall include all its property, real and personal, setting forth also the length in miles of the entire lines of wires of its entire property; and showing how many mi…

(1) In addition to the information required by § 67-5-1303, the schedules and statements submitted by electric light companies and electric cooperatives, not municipally owned, shall include:(1) The number of miles of poles and wires of its entire system, the nature of its wire s…

(1) In addition to the information required by § 67-5-1303, the schedules and statements submitted by commercial air carrier companies which are assessed by the comptroller of the treasury shall include:(1) The number, type, kind, and cost of all aircraft owned and/or used by the…

(1) In addition to the information required by § 67-5-1303, the schedules and statements submitted by water transportation carrier companies which are assessed by the comptroller of the treasury shall include:(1) The number, type, kind, and cost of all barges, tugs and other equi…

Every taxpayer liable for the assessment imposed by this part shall file with the comptroller of the treasury on such form as the comptroller of the treasury may prescribe an accurate and complete return, signed by the taxpayer, or the taxpayer's president or other company offici…

The owner of any property refusing or failing to file any schedule or statement required by this part shall be deemed to have waived the mode and manner of ascertaining the value of such property, and of the distribution or allocation by the comptroller of the treasury of such va…

It is the duty of the attorney general and reporter, upon the request of the comptroller of the treasury, to sue for and collect the penalty provided for in § 67-5-1317 before any court of competent jurisdiction in the same manner as any other debt, penalty, or forfeiture is now …

(a) The comptroller of the treasury shall require, in addition to the schedules and statements above referred to, such additional information and take such additional evidence as to the value of any property to be assessed by the comptroller of the treasury as may be deemed prope…

To ascertain any of the foregoing facts, the comptroller of the treasury is hereby vested with the power to summon any person, call for any books, administer oaths, examine any such person or books touching any matters deemed necessary to enable comptroller of the treasury to arr…

(a) Any person called on to testify commits perjury if that person testifies falsely. (b) Any person failing to attend when summoned commits a Class C misdemeanor.

(a) Upon examination of every such schedule and statement and all other evidence taken by it, the comptroller of the treasury shall proceed to ascertain and determine the value of such property within the state for taxation in accordance with the unit rule of appraisal where appl…

Having allocated to this state its share of the unit or system value in accordance with § 67-5-1322, the comptroller of the treasury shall then determine the assessment and the portion of the property which is distributable and the portion that is localized in accordance with § 6…

The proportionate share of the value of the intangible property of such companies as do business in this and other states, growing out of the use of their tangible property in this state under their franchises, privileges, and contracts, shall have its situs in this state and in …

(a) The franchises, intangible property, and personal property, within the state, but having no actual situs therein, of each company to be assessed under this part, and, in addition thereto:(1) The roadbed and rolling stock of railroad companies;(2) Poles and lines of telephone,…

It is the duty of the comptroller of the treasury to preserve and maintain the records used by the comptroller of the treasury in these assessments for a period of not less than seven (7) years. These records shall be public records, subject to inspection by the taxpayer under re…

(a) On or before the first Monday in August, assessments shall be completed and the comptroller of the treasury shall send a notice of assessment to each company assessable under this part. (b) Within ten (10) days from the first Monday in August, any owner, or user, the state or…

(a) (1) The state board of equalization shall proceed to examine such assessments as made by the comptroller of the treasury, and is authorized to increase or diminish the valuation placed upon any property valued by the comptroller of the treasury, and is further authorized to r…

(a) On or before the third Monday in October, the state board of equalization shall certify to the comptroller of the treasury the valuation fixed by it upon each property assessed under this part. The action of the board in fixing the valuation upon such property shall be conclu…

(a) If at any time it shall appear to the satisfaction of the state board of equalization that any company, whose property is assessable under this part, is inadequately assessed, or that its property has been omitted from taxation, it shall be its duty to notify the comptroller …

As soon as the comptroller of the treasury has received the valuation from the board of equalization, the comptroller of the treasury shall certify to the trustee and county assessor of property of each county in which any of such property lies, the amount to be taxed in such cou…

The taxes so assessed in behalf of counties, towns, and cities shall be a first lien upon the property from January 1 of the year for which the taxes are assessed, and they shall become due and delinquent as all other ad valorem taxes.

The taxes due to any county or city shall be collected as any other county or city taxes may be collected by law and at the rate fixed by such county or city.

If the taxpayer fails, neglects or refuses to appear before the county board of equalization prior to its final adjournment, the assessment as determined by the assessor shall be conclusive against the taxpayer, and such taxpayer shall be required to pay the taxes on such amount;…

(1) The county board of equalization has and shall perform the following duties:(1) Carefully examine, compare and equalize the county assessments;(2) Assure that all taxable properties are included on the assessment lists;(3) Eliminate from the assessment lists such property as …

(a) It is the duty of the assessor of property or deputy assessor to meet with the county board of equalization on the first day of its session and to sit with such board in an advisory capacity during each and every day of the session of such board, and to render to such county …

(a) The board may examine any person as a witness, and hear any proof that may be offered by any taxpayer in or about any question touching the classification, value, or assessment of any property described in the assessment roll. (b) The board has the power and authority to send…

It is the duty of the board to bring before it the assessor of property or deputy assessor of the county, and propound to the assessor or deputy assessor such questions as are, in the opinion of the board, proper to ascertain the manner in which the classification, value or asses…

(a) The county board of equalization may appoint one (1) or more hearing officers, with approval by simple majority vote of the county commission on a resolution, to conduct preliminary hearings and to make investigations regarding complaints before the board. (b) The hearing off…

(a) (1) Any owner of property or taxpayer liable for taxation in the state has the right by personal appearance, or by the personal appearance of the duly authorized agent of the owner of the property, which agency shall be evidenced by a written authorization executed by the own…

(a) Upon its consideration of any complaint or other information available, the county board of equalization may make such changes, by way of increase or decrease in assessments, appraised values, or changes in classifications or subclassifications, as in its judgment are proper,…

(a) Any action by the county board of equalization during its regular session, except upon consideration of a complaint as provided in § 67-5-1407, shall be completed and the notice of decision and appeal procedure sent no later than five (5) days prior to the date taxes are due,…

Upon completion of its duties, the county board of equalization shall have prepared a certificate signed by each member and filed in the office of the county clerk, viz.:We, the undersigned members of the board of equalization of County, do hereby certify that we have examined th…

(a) When the county board of equalization shall have determined the matters before it, such action shall be final except insofar as the same may be revised or changed by the state board of equalization. (b) The county board of equalization shall give notice of its final decision …

(a) (1) Any taxpayer, or any owner of property subject to taxation in the state, who is aggrieved by any action taken by the county board of equalization or other local board of equalization has the right to a hearing and determination by the state board of equalization of any co…

(a) The individual property records maintained in the office of each assessor of property shall show all actions taken by the county board of equalization which change the classification, value or assessment of any parcel of property. (b) Further, upon the completion of the dutie…

It is the duty of the members of the county board of equalization, when it is known to or reasonably suspected by any one (1) of them that any assessor of property or deputy assessor has knowingly or willfully classified, valued or assessed any property in violation of the requir…

(a) The state board of equalization has jurisdiction over the valuation, classification and assessment of all properties in the state. (b) The board shall have and perform the following duties:(1) Receive, hear, consider and act upon complaints and appeals made to the board;(2) H…

In the event the complaints filed with the state board of equalization from a county are sufficiently numerous to justify such action, it is the duty of the state board to reconvene the county board of equalization and remand the complaints to the county board, with directions th…

(a) As used in this part, “hearing examiner” includes an administrative judge serving by appointment of the state board of equalization or an administrative judge serving on behalf of the board under appointment by the secretary of state. (b) The state board of equalization may a…

(a) In the absence of an exception to the recommendation of the hearing examiner by either the property owner or the property owner's agent, or the county assessor of property or the taxing jurisdiction, the state board of equalization may adopt the recommendation of its hearing …

The board may, at any time, send its members or such other person as it may designate to any portion of the state to obtain information and evidence deemed material to the duties of equalization, and to hear questions, and report to the board.

The board may require the director of property assessments and any member of the director's staff to submit such facts and reports as may be deemed necessary to enable the board to equalize assessments of property of the various classes and in the different localities of the stat…

(a) Upon its consideration of reports made to it, together with the evidence submitted with a report or other information available, the state board shall take whatever steps it deems are necessary to effect the assessment of property in accordance with the constitution and the l…

(a) Whenever the state board, after a county or local board has acted, has reason to believe that an individual assessment of real property or personal property is inadequate, or the classification of such property is erroneous, it may cause ten (10) days' written notice to be se…

(a) The action of the state board of equalization shall be final and conclusive as to all matters passed upon by the board, subject to judicial review, and taxes shall be collected upon the assessments determined and fixed by the board. Judicial review shall not be available as t…

(a) (1) Upon the hearing of an appeal and complaint, the state board of equalization having made its determination of the assessment of the property subject to the appeal and complaint, the board shall issue, upon request, an official certificate relative to the action of the sta…