Part 2 - County Boards of Tax Assessors

Part 2 - County Boards of Tax Assessors

§ 48-5-290. Creation of county board of tax assessors; appointment and number of members; commission; noneligibility of certain individuals
§ 48-5-291. Qualifications for members; approved appraisal courses; rules and regulations
§ 48-5-292. Ineligibility of county tax assessors to hold other offices; applicability in certain counties
§ 48-5-293. Oaths of office
§ 48-5-294. Compensation
§ 48-5-295. Terms of office; vacancies; removal by county governing authority
§ 48-5-295.1. Performance review board
§ 48-5-295.2. Independent performance review board; written report; withholding of funds
§ 48-5-296. Removal from office on petition of freeholders; appeals
§ 48-5-297. Meetings
§ 48-5-298. Selection of chairman and secretary; employment contracts with persons to assist board; payment of expenses
§ 48-5-299. Ascertainment of taxable property; assessments against unreturned personal property; penalty for unreturned property; changing real property values established by appeal in prior year or stipulated by agreement
§ 48-5-299.1. Designation of board of assessors to receive tax returns
§ 48-5-300. Power to summon witnesses and require production of documents; exempt documents; contempt proceedings
§ 48-5-300.1. Time period for taxation of personal property; extension by consent; refunds
§ 48-5-301. Time for presentation of returns by tax receiver or tax commissioner
§ 48-5-302. Time for completion of revision and assessment of returns; submission of completed digest to commissioner
§ 48-5-303. Correction of mistakes in digest; notification of correction
§ 48-5-304. Conditions, procedures, and limitations on approval of tax digests when assessments in arbitration or on appeal; withholding of grants by Office of the State Treasurer
§ 48-5-305. Valuation of property not in digest
§ 48-5-306. Annual notice of current assessment; contents; posting notice; new assessment description
§ 48-5-306.1. Brochures describing exemptions and preferential assessments available to taxpayers
§ 48-5-307. Service of papers; fees
§ 48-5-308. Effect of part on laws granting additional authority to county boards of tax assessors
§ 48-5-309. Applicability to counties electing members of board of tax assessors
§ 48-5-310. Temporary collection of taxes pending approval or appeal of disapproval of digest
§ 48-5-311. Creation of county boards of equalization; duties; review of assessments; appeals
§ 48-5-312. Status of ad valorem taxes pending review in certain counties and municipalities; petition for lower assessment due to casualty.
§ 48-5-313. Applicability of part
§ 48-5-314. Confidentiality of taxpayer records; exceptions; penalties

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