Article 11 - Ad Valorem Taxation of Public Utilities

Article 11 - Ad Valorem Taxation of Public Utilities

§ 48-5-510. Definitions
§ 48-5-511. Returns of public utilities to commissioner; itemization and fair market value of property; other information; apportionment to more than one tax jurisdiction
§ 48-5-512. Issuance of execution for failure to file return
§ 48-5-513. Penalty for failure to file return and pay tax; revocation of charter
§ 48-5-514. Subjection of returns of public utilities for county, municipal, and school taxation to laws governing returns of such property for state taxation
§ 48-5-515. Availability of returns and tax documents for public inspection
§ 48-5-516. Appeals in cases of assessment or of correction of returns to State Board of Equalization; notice; time; procedure
§ 48-5-517. Payment of taxes assessed to commissioner by chief executive officers; time of payment
§ 48-5-518. Taxation of nonresident sleeping car companies doing business in state; method of assessment; returns to commissioner by chief executive officer
§ 48-5-519. Taxation of railroad equipment companies doing business in state; exemption of railroad company operating railroad; collecting and remitting taxes; execution for failure to make return
§ 48-5-520. Taxation of rolling stock and other personal property of railroad companies doing business in state; method of assessment
§ 48-5-521. Method of assessment of property of railroad companies for purposes of county and municipal taxation
§ 48-5-522. Notice and demand to file return
§ 48-5-523. Affidavit of illegality by public utilities; procedure; requirement that tax be paid; hearing in superior court; effect of failure to pay tax; right of amendment; bond and security
§ 48-5-524. Annual report by commissioner to each county board of tax assessors of all public utility property within county; contents; availability for public inspection

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