Article 1 - General Provisions

Article 1 - General Provisions

§ 48-5-1. Legislative intent
§ 48-5-2. Definitions
§ 48-5-3. Taxable property
§ 48-5-4. Ad valorem taxation of property of federal corporations and agencies
§ 48-5-5. Acquisition of situs by foreign merchandise in transit
§ 48-5-6. Return of property at fair market value
§ 48-5-7. Assessment of tangible property
§ 48-5-7.1. Tangible real property devoted to agricultural purposes -- Definition; persons entitled to preferential tax assessment; covenant to maintain agricultural purposes; penalty for breach of covenant
§ 48-5-7.2. Certification as rehabilitated historic property for purposes of preferential assessment
§ 48-5-7.3. Landmark historic property
§ 48-5-7.4. Bona fide conservation use property; residential transitional property; application procedures; penalties for breach of covenant; classification on tax digest; annual report
§ 48-5-7.5. Assessment of standing timber; penalty for failure to timely report; effect of reduction of property tax digest; supplemental assessment
§ 48-5-7.6. "Brownfield property" defined; related definitions; qualifying for preferential assessment; disqualification of property receiving preferential assessment; responsibilities of owners; transfers of property; costs; appeals; creation of lien against property; extension of preferential assessment
§ 48-5-7.7. Short title; definitions; qualifications for conservation use assessment
§ 48-5-8. Manner and time of making state levy; notice on taxpayer's ad valorem tax bill
§ 48-5-9. Persons liable for taxes on property
§ 48-5-9.1. Forms of payment
§ 48-5-10. Returnable property
§ 48-5-11. Situs for returns by residents
§ 48-5-12. Situs of returns by nonresidents
§ 48-5-13. Instruction for local tax officials and staff
§ 48-5-14. Liability of nonresidents, agents of nonresidents, and their property
§ 48-5-15. Returns of taxable real property
§ 48-5-15.1. Returns of real property and tangible personal property located on airport
§ 48-5-16. Return of tangible personal property in county where business conducted; exemptions; boats; aircraft
§ 48-5-17. Proceedings to determine county entitled to return and payment; collection pending determination; commissions
§ 48-5-18. Time for making tax returns
§ 48-5-19. Signature and declaration of persons making returns of taxable property
§ 48-5-20. Effect of failure to return taxable property; acquisition of real property by transfer; penalty for failure to make timely return
§ 48-5-21. Return and collection of taxes on property unlawfully exempted
§ 48-5-22. Failure to have returned for taxation and to collect taxes on property pursuant to Code Section 48-5-21; penalty
§ 48-5-23. Collection and payment of taxes on tangible property in installments; authorization; alternate procedure
§ 48-5-24. Payment of taxes to county in which returns are made; installment payments, interest, and penalty on delinquent tax payments in certain counties; executions
§ 48-5-25. Proportionate payments of property taxes by owners and persons with interest in or on property
§ 48-5-26. Payment of taxes on real property by owners or transferees
§ 48-5-27. Collection of taxes for former years
§ 48-5-28. Priority of taxes over other claims; superiority of security deed
§ 48-5-29. Acquisition of jurisdiction by superior court in ad valorem property tax litigation; payment and distribution of property taxes; excess payments; underpayments
§ 48-5-30. Filing extension for service personnel serving abroad
§ 48-5-31. Prepayment by developer of ad valorem or school taxes; time of effect of prepayment agreements; use of prepayment proceeds for public purposes; forfeiture of excess of prepayment over taxes due; validation procedure
§ 48-5-32. Publication by county of ad valorem tax rate
§ 48-5-32.1. Certification of assessed taxable value of property and method of computation; resolution or ordinance required for millage rate; advertisement of intent to increase property tax
§ 48-5-33. Inclusion of standing timber as part of real property

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