Title 67, Taxes And Licenses

(a) All property protected by valid charter or contract exemption shall be exempt from taxation. (b) This title shall not be so construed, and shall not so operate, as to exonerate and release from taxation any company or corporation whose charter exempts stock and shares thereof…

(a) (1) There shall be exempt from property taxation the real and personal property, or any part of the real and personal property, owned by any religious, charitable, scientific, or nonprofit educational institution that is occupied and actually used by the institution or its of…

(a) Real estate owned by an educational institution and used primarily for dormitory purposes for its students, even though other student activities are incidentally conducted therein, and even though the student's spouse or children may reside therein, is exempt from taxation. (…

(a) Places of burial used as such, monuments of the dead and all nonprofit cemeteries shall be exempt from taxation. (b) (1) There shall also be exempt from taxation any real property owned by cemeteries operated on a for-profit basis that has been prepared and is being held for …

(a) The entire amount of money deposited in an individual's personal or family checking or savings account and seven thousand five hundred dollars ($7,500) worth of personal household goods and furnishings, wearing apparel and other such tangible personal property in the hands of…

(a) All growing crops of whatever kind, including, but not limited to, timber, nursery stock, shrubs, flowers, and ornamental trees, the direct product of the soil of this state or any other state of the union, in the hands of the producer or the producer's immediate vendee, and …

(a) Tangible personal property that:(1) Is moving in interstate commerce through or over the territory of this state; or(2) Was consigned to a warehouse within this state from outside this state, for storage, in transit, to a final destination, whether specified when transportati…

(a) (1) There shall be exempt from property taxation the value of any improvement made to or restoration of any structure included within title 4, chapter 11, part 2, or that is certified by a historic properties review board, as provided for in subdivision (a)(2), when the impro…

There is exempt from the property tax so much of the real property of private public use airports as is shown to be used for airport runways and aprons. For the purposes of this section, such runways and aprons shall be deemed to be property used exclusively for public or corpora…

Tangible personal property imported from outside of the United States and held in a foreign trade zone or foreign trade subzone, as defined in title 7, chapter 85, for the purpose of sale, manufacture, processing, assembly, grading, cleaning, mixing or display shall be exempt fro…

(1) As used in this part, unless the context otherwise requires:(1) “Delinquent tax” means a tax as defined in this section that has been due and payable for at least two (2) years or a tax that has been due and payable for at least one (1) year on real property that is vacant an…

(a) (1) When a suit is brought or has been brought to enforce a tax lien and when such tax lien secures a delinquent tax, any governmental body having an interest in such tax lien shall have the right to have the court in which the tax suit is pending appoint a receiver to collec…

This part does not apply to any property that is occupied by the owner as the owner's residence, including any farm connected with such residence and cultivated by the owner.

(a) Where any receivership property is subject to a tax lien securing a tax owed to a governmental body that is not a party to the receivership suit, such governmental body shall be allowed to intervene in the receivership suit. (b) Such intervention shall not affect distribution…

(a) (1) The receiver is authorized to rent or lease the receivership property upon such terms as may be approved by the court in which the receivership is pending.(2) Any lease thus made by the receiver shall terminate upon the termination of the receivership. (1) The receiver is…

The receiver's compensation shall be fixed by the court in which the receivership is pending, but such compensation shall not be fixed at more than five percent (5%) of the gross amount of the receipts of the receivership.

(a) If the receiver should require the services of an attorney, the court shall appoint as attorney for the receiver one (1) or more of the attorneys representing any governmental body that is a party to the receivership suit. (b) Such attorney for the receiver shall serve withou…

(a) The receivership may be discontinued at any time by order of the court in which the receivership is pending, and the receivership shall be terminated when all taxes due parties to the tax suit have been paid by the receiver, by the owner of the receivership property, or in an…

(1) The assets of the receivership shall be distributed for the following purposes, preference being given to the purposes in the order named:(1) Court costs and all necessary or desirable expenses of the receivership, including the cost of maintenance, repair and improvement of …

(a) Subject to the application requirements of § 67-5-212, land, including buildings on the land, owned by a charitable institution and held for the purpose of constructing one (1) or more single family dwellings to be conveyed for use as the residence of a low-income household a…

The remedies provided for in this part shall be in addition to all existing remedies for the collection of delinquent taxes, including any existing right concerning the appointment of a receiver in tax suits.

(a) Subject to the application requirements of § 67-5-212, property owned by a charitable institution shall have a one hundred percent (100%) exemption from property taxation, if the property is:(1) On the National Register of Historical Places;(2) Used for occasional rentals tha…

(a) Subject to the application requirements of § 67-5-212, property owned by nonprofit community and performing arts organizations and used by them or other nonprofit community and performing arts organizations is eligible for property tax exemption as a charitable or educational…

(a) Subject to the general requirements of § 67-5-212, real and tangible personal property owned and used by a nonprofit economic and/or charitable development organization shall be eligible for property tax exemption as a charitable use of property where the provisions of this s…

(a) Real and personal property used as a nonprofit family wellness center shall be exempt from property taxes as a charitable use of property, if the center is owned and operated as provided in this section. “Family wellness center” means real and personal property used to provid…

(a) Subject to the applicable requirements of § 67-5-212, real and tangible personal property owned and used by an organization as a museum shall have a one hundred percent (100%) exemption from property taxation, if:(1) The organization owns the real property for which the exemp…

(a) Subject to the requirements of § 67-5-212, tangible personal property owned and used by a nonprofit organization pursuant to the requirements of this section shall be eligible for property tax exemption as an educational use of property. To qualify for the exemption, the prop…

(a) In order to ensure the collection of delinquent taxes on land, the chief value of which lies in the timber growing thereon, and to prevent persons from destroying the principal value of such land and the value of the lien resting against the land for delinquent taxes by remov…

(a) All persons, groups of persons or corporations violating § 67-5-2301 shall become personally and primarily liable for the total delinquent taxes, together with accrued interest and any penalties thereon. (b) No others liable for the payment of such taxes shall be released fro…

Any machinery or equipment used by those in lawful possession thereof in cutting, severing, hauling or carrying away or sawing timber on or from land subject to any lien for delinquent taxes, interest or penalty thereon is subject to a lien for the enforcement of the liabilities …

It is the duty of the county mayor, the trustee, the back-tax collector and the back-tax attorney in each county, individually and/or collectively, to see that the liabilities established in §§ 67-5-2301 and 67-5-2302 are enforced either at law or in equity against all who become…

The courts of law and equity in this state are expressly authorized and empowered to enjoin at the instance of the several officials enumerated in § 67-5-2304 the cutting, severing, hauling, carrying away or sawing of any timber on or taken from any lands subject to liens for del…

Any person cutting, severing, hauling or carrying away and sawing timber from any lands can be protected from liability hereunder by securing from the trustee or the delinquent tax collector in the county a certificate certifying that there are no delinquent taxes on the land fro…

The remedies for the protection and collection of taxes on timber lands provided by this part are cumulative and in addition to all other remedies provided for the protection and collection of the revenues of this state and of its various subordinate taxing units.

(a) It is a Class C misdemeanor for any person, individually or associated with others, or any corporation, or for any agent of a corporation, to knowingly violate § 67-5-2301 by cutting, severing, hauling, carrying away or sawing timber on or from any land that is subject to any…

All of the provisions of this part are to be construed liberally in favor of their validity, and in favor of the validity of all official acts pursuant to this part.

(a) As a preliminary step toward enforcing the lien for uncollected property taxes, the trustee or collector shall cause to be inserted, once a week for two (2) consecutive weeks in the month of January, in a newspaper of general circulation as defined in § 2-1-104 or one (1) or …

(a) The trustee or collector shall likewise prepare from the rolls held by the trustee's or the collector's office, a list of taxpayers and identification of property for which property taxes are delinquent, including unpaid rollback taxes as defined in § 67-5-1004, as of June 1 …

Additionally, it is the duty of the clerk of any court in which suits for the enforcement of property tax liens have been filed, if requested by the trustee, collector or by the attorney prosecuting the suit, to annually provide to such requesting party or parties, no earlier tha…

(a) (1) After the publication of the notice in § 67-5-2401, and between the dates of February 1 and April 1, the trustee shall deliver the delinquent lists showing all unpaid property taxes to an attorney chosen by the trustee with the approval of the county mayor.(2) Compensatio…

(a) The delinquent tax attorney shall, not later than the last business day of March following the publishing of a notice pursuant to § 67-5-2401, file judicial actions for the collection of delinquent real and personal property taxes due the county and municipality as well as th…

(a) Upon the failure of the county trustee and the county mayor to employ an attorney and institute suits for the collection of delinquent taxes, and within the time provided, the district attorney general has the power and the duty to:(1) Employ an attorney to institute and pros…

After the filing of such suits, the county trustee shall submit to the county legislative body a list of delinquent taxes reported uncollected, as the insolvent list, and the county legislative body shall allow credit for such uncollected taxes when the trustee has caused suits t…

When suits have not been brought, the commissioner of revenue shall restore the delinquent tax lists of such counties to the county trustee, and the trustee and county mayor shall cause suits to be brought for the collection of such taxes under this part, and it shall also be the…

(a) If any other suits for delinquent taxes are pending against any particular piece of property, such suits shall be consolidated as a matter of right upon the filing of a notice of consolidation on behalf of the complainant. All taxes for which any given piece of property is li…

(a) (1) (A) Upon the filing of suits to enforce the tax lien against real or personal property, an additional penalty of ten percent (10%) upon all delinquent taxes shall accrue and the penalty is imposed upon the amount due from any defendant to the state, county or municipality…