Ad Valorem Taxation of Property (arts. 1 — 13)

Chapter 5 - Ad Valorem Taxation of Property (arts. 1 — 13)
Chapter 4 - Tax Sales (arts. 1 — 6)Chapter 5A - Special Assessment of Forest Land Conservation Use Property (§§ 48-5a-1 — 48-5a-6)

Section 48-5-1 - Legislative Intent.Section 48-5-2 - Definitions.Section 48-5-3 - Taxable Property.Section 48-5-4 - Ad Valorem Taxation of Property of Federal Corporations and Agencies.Section 48-5-5 - No Situs Status for Foreign Merchandise in Transit and Property With Contract for Commercial Printing Services.Section 48-5-6 - Return of Property at Fair Market Value.Section 48-5-7 - Assessment of Tangible Property.Section 48-5-7.1 - Tangible Real Property Devoted to Agricultural Purposes.Section 48-5-7.2 - Preferential Assessment for Rehabilitated Historic Property.Section 48-5-7.3 - Preferential Assessment for Landmark Historic Property.Section 48-5-7.4 - (for Effective Date, See Note.) Preferential Assessment for Bona Fide Conservation Use Property and Bona Fide Residential Transitional Property.Section 48-5-7.5 - Assessment of Standing Timber; Penalty for Failure to Timely Report; Effect of Reduction of Property Tax Digest; Supplemental Assessment.Section 48-5-7.6 - Preferential Assessment for Brownfield Property.Section 48-5-7.7 - Preferential Assessment for Forest Land Conservation Use Property.Section 48-5-9 - Persons Liable for Taxes on Property.Section 48-5-9.1 - Forms of Payment.Section 48-5-10 - Returnable Property.Section 48-5-11 - Situs for Returns by Residents.Section 48-5-12 - Situs of Returns by Nonresidents.Section 48-5-13 - Instruction for Local Tax Officials and Staff.Section 48-5-14 - Liability of Nonresidents, Agents of Nonresidents, and Their Property.Section 48-5-15 - Returns of Taxable Real Property.Section 48-5-15.1 - Returns of Real Property and Tangible Personal Property Located on Airport Premises.Section 48-5-16 - Return of Tangible Personal Property in County Where Business Conducted; Exemptions; Boats; Aircraft.Section 48-5-17 - Proceedings to Determine County Entitled to Return and Payment; Collection Pending Determination; Commissions.Section 48-5-18 - Time for Making Tax Returns.Section 48-5-19 - Signature and Declaration of Persons Making Returns of Taxable Property.Section 48-5-20 - Effect of Failure to Return Taxable Property; Acquisition of Real Property by Transfer; Penalty for Failure to Make Timely Return.Section 48-5-21 - Return and Collection of Taxes on Property Unlawfully Exempted.Section 48-5-22 - Penalty for Failing to Have Returned for Taxation and to Collect Taxes on Property Unlawfully Exempted.Section 48-5-23 - Collection and Payment of Taxes on Tangible Property in Installments; Authorization; Alternate Procedure.Section 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.Section 48-5-25 - Proportionate Payments of Property Taxes by Owners and Persons With Interest in or on Property.Section 48-5-26 - Payment of Taxes on Real Property by Owners or Transferees.Section 48-5-27 - Collection of Taxes for Former Years.Section 48-5-28 - Priority of Taxes Over Other Claims; Superiority of Security Deed.Section 48-5-29 - Acquisition of Jurisdiction by Superior Court in Ad Valorem Property Tax Litigation; Payment and Distribution of Property Taxes; Excess Payments; Underpayments.Section 48-5-30 - Filing Extension for Service Personnel Serving Abroad.Section 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.Section 48-5-31.1 - Contract With Local Government and Tax Commissioner for Prepayment of Ad Valorem Taxes.Section 48-5-32 - Publication by County of Ad Valorem Tax Rate.Section 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.Section 48-5-33 - Temporary Tax Relief to Buildings in Disaster Area; Assessment; Local Authority; Appeals.Section 48-5-34 - Tax Bill; Procedures and Requirements.Section 48-5-220 - Purposes of County Taxes.Section 48-5-232 - [reserved] Advertisement of County Property Tax Assessment.Section 48-5-233 - Official Collection and Paying Over of County Taxes.Section 48-5-234 - Enforcement of Collection and Payment of County Property Taxes.Section 48-5-235 - Liability of Tax Commissioners and Tax Collectors for Default or Improper Conduct.Section 48-5-236 - Allowance of Commissions of Tax Commissioners or Tax Collectors.Section 48-5-237 - Payment of Taxes Where Property Lies in More Than One County.Section 48-5-238 - Executions Against Persons Holding County Money.Section 48-5-239 - Affidavit of Illegality by Person Against Whom Execution Issues.Section 48-5-240 - Borrowing County Money.Section 48-5-241 - Refund or Credit of County Taxes.Section 48-5-242 - Waiver of Penalties or Interest Due on Unpaid Taxes.Section 48-5-243 - Waiver of Penalty or Interest When Default Due to Military Service.Section 48-5-340 - Purpose of Article.Section 48-5-341 - Definitions.Section 48-5-342 - [effective Until July 1, 2026] Commissioner to Examine Digests.Section 48-5-342.1 - Digest Evaluation Cycles Established; Time for Review of Digest.Section 48-5-343 - Approval of Digests.Section 48-5-344 - Conditional Approval of Digests.Section 48-5-345 - Receipt for Digest and Order Authorizing Use; Assessment If Deviation From Proper Assessment Ratio.Section 48-5-346 - Effect of Conditionally Approving Next Subsequent Digest.Section 48-5-347 - [reserved] Ad Valorem Assessment Review Commission Created; Appointment of Members; Terms; Vacancies; Expenses.Section 48-5-348 - Appeal From Conditional Approvals.Section 48-5-349 - [reserved] Composition of Commission Members.Section 48-5-349.1 - [reserved] Commission Chairman; Appeals Boards; Assignment of Commission to Department.Section 48-5-349.2 - Procedure for Appeal to Department.Section 48-5-349.3 - Appeal to Superior Court.Section 48-5-349.4 - Compliance With Decision of Appeals Board or Court as Correction of Deficiency.Section 48-5-349.5 - Annual Report.Section 48-5-350 - Power to Levy and Collect Tax to Provide Funds for Municipal Development Authorities.Section 48-5-351 - Power to Levy and Collect Taxes to Pay Benefits Under Teacher Retirement Systems.Section 48-5-352 - Determination of Fair Market Value for County and Municipal Ad Valorem Property Taxation Purposes; Counties to Furnish Information Relative to Fair Market Value of Property.Section 48-5-353 - Basis for Fair Market Value of Property Subject to Both Municipal and County Ad Valorem Taxes.Section 48-5-354 - Law Governing Municipal and County Occupation Taxes for Certain Salespersons and Merchants.Section 48-5-355 - Exemption From Municipal Tax or License Fee of Certain Goods Purchased in Carload Lots for Distribution Among Several Purchasers.Section 48-5-356 - Exemption From Municipal Taxation of Agricultural Products and Livestock Raised in State.Section 48-5-357 - Frontage Owned by State or Subdivisions Abutting Streets or Sidewalks Treated as Owned by Individuals for Purpose of Assessment for Improvements; Designation of Signers.Section 48-5-358 - Executions for Collection of Assessments for Paving Streets, Laying Sewers, or Other Improvements; Sales at Public Auction; Right of Redemption.Section 48-5-359 - Sale of Property for Taxes Due Municipality; Purchase and Sale by Municipality; Recitals in Tax Deeds Prima-facie Correct; Distribution and Retention of Proceeds of Sale.Section 48-5-359.1 - Contracts for County Tax Commissioners to Prepare Municipal Tax Digests and Assess and Collect Municipal Taxes.Section 48-5-360 - Issuance and Service of Summons of Garnishment Against Person Holding Property of Defendant Owing Municipal Taxes; Entries on Execution and Returns; Proceedings.Section 48-5-361 - Applicability to Counties.Section 48-5-380 - Refunds of Taxes and License Fees by Counties and Municipalities; Time and Manner of Filing Claims and Actions for Refund; Authority to Approve or Disapprove Claims.Section 48-5-381 - Reserve Funds of Counties and Municipalities.Section 48-5-400 - Power of County Governing Authorities to Levy and Collect Taxes for Educational Purposes.Section 48-5-401 - Annual Recommendation by County Boards of Education to County Governing Authorities of School Tax Rate.Section 48-5-402 - Public Utility Property in School Districts Subject to School Tax; Returns to Show Fair Market Value of Property; Assessment and Collection of School Tax by Commissioner; Contesting Taxability.Section 48-5-403 - [reserved] Assessment of Property Subject to School Taxes by Tax Commissioners or Tax Receivers; Adoption and Use of Assessment by County Boards of Education; Contesting Taxability.Section 48-5-404 - Collection of County School Taxes by Tax Commissioners or Tax Collectors; Collection of School Taxes and Commissions in Certain Counties.Section 48-5-405 - Levy and Collection of Tax by Municipalities for Independent School Systems; Authorized Purposes for Expenditures.Section 48-5-420 - “special Franchise” Defined.Section 48-5-421 - Taxation of Unenumerated Franchises.Section 48-5-422 - Returns to Commissioner; Effect of Filing Certified Copy of Authorization of Franchise.Section 48-5-423 - Ascertainment of Valuations of Special Franchises; Levy and Collection of Tax.Section 48-5-424 - Returns of Special Franchises Exercised in More Than One County, Municipality, or School District; Apportionment of Valuation; Certification by Commissioner; Collection and Enforcement.Section 48-5-425 - Deductions From Special Franchise Tax Due Any County, Municipality, or School District.Section 48-5-505 - Definitions.Section 48-5-506 - Heavy-duty Equipment Motor Vehicles; Dealers.Section 48-5-506.1 - [repealed] Partial Exemption From Ad Valorem Taxation of Heavy-duty Equipment Motor Vehicles.Section 48-5-507 - Change of Method of Evaluating Heavy-duty Equipment Motor Vehicles for Ad Valorem Taxes; Purpose.Section 48-5-507.1 - Effect of Rental Status on Dealer’s Inventory.Section 48-5-508 - Appeal of Assessed Value.Section 48-5-509 - Rules and Regulations.Section 48-5-510 - Definitions.Section 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.Section 48-5-512 - Issuance of Execution for Failure to File Return.Section 48-5-513 - Penalty for Failure to File Return and Pay Tax; Revocation of Charter.Section 48-5-514 - [reserved] Subjection of Returns of Public Utilities for County, Municipal, and School Taxation to Laws Governing Returns of Such Property for State Taxation.Section 48-5-515 - Availability of Returns and Tax Documents for Public Inspection.Section 48-5-516 - [reserved] Appeals in Cases of Assessment or of Correction of Returns to State Board of Equalization; Notice; Time; Procedure.Section 48-5-517 - [reserved] Payment of Taxes Assessed to Commissioner by Chief Executive Officers; Time of Payment.Section 48-5-518 - [reserved] Taxation of Nonresident Sleeping Car Companies Doing Business in State; Method of Assessment; Returns to Commissioner by Chief Executive Officer.Section 48-5-519 - [effective Until July 1, 2026] Taxation of Railroad Equipment Companies; Returns; Assessments; Collection.Section 48-5-520 - Taxation of Rolling Stock and Other Personal Property of Railroad Companies Doing Business in State; Method of Assessment.Section 48-5-521 - Method of Assessment of Property of Railroad Companies for Purposes of County and Municipal Taxation.Section 48-5-522 - [reserved] Notice and Demand to File Return.Section 48-5-523 - [reserved] 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.Section 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.Section 48-5-540 - Definitions.Section 48-5-541 - Property Tax Return on Airline Flight Equipment; Penalties.Section 48-5-542 - Review of Returns by Commissioner; Valuation of Aircraft in Same Manner as Other Personal Property.Section 48-5-543 - Method of Valuation of Aircraft; Apportionment Among Tax Jurisdictions Based on Plane Hours.Section 48-5-544 - Levy and Collection of Tax Upon Apportioned Valuation of Aircraft by Local Tax Jurisdictions.Section 48-5-545 - Submission of Proposed Valuations for Flight Equipment and Aircraft by Commissioner to State Board of Equalization.Section 48-5-546 - Ad Valorem Taxation, Assessment, and Apportionment Authorized by Article Exclusive.Section 48-5-600 - Definitions.Section 48-5-600.1 - Classification of Qualified Timberland Property; Exclusive Procedures for Appraisal and Valuation.Section 48-5-601 - Determination of Fair Market Value; Access to Property; Delivery to County Tax Officials.Section 48-5-602 - Adoption and Maintenance of Qualified Timberland Property Appraisal Manual.Section 48-5-603 - Certification as Qualified Owner; Requirements.Section 48-5-604 - Certification as Qualified Timberland Property; Requirements; Annual Updating; Audit; Filing With County Tax Officials.Section 48-5-605 - [effective Until July 1, 2026] Appeal of Commissioner’s Decisions by Taxpayer or County Board.Section 48-5-606 - [effective Until July 1, 2026] Appeal of Commissioner’s Decisions by Taxpayers or Groups.Section 48-5-607 - Adoption of Forms and Regulations.