Tax Receivers (§§ 48-5-100 — 48-5-109)
Section 48-5-40 - Definitions.Section 48-5-41 - Exempt Property.Section 48-5-41.1 - Exemption of Qualified Farm Products and Harvested Agricultural Products of Family Farm Entities.Section 48-5-41.2 - Exemption of Personal Property in Inventory for Business.Section 48-5-41.3 - Exemption of Timber Equipment.Section 48-5-42 - Exempt Personalty.Section 48-5-42.1 - Exemption for Personal Property With Value Not Exceeding $20,000.00.Section 48-5-43 - Exemption for Fertilizers.Section 48-5-44 - Exemption of Homestead Occupied by Owner; Effect of Participation in Rural Housing Program.Section 48-5-44.1 - Homestead Exemption for Certain Residents Residing in a Municipal Corporation Located in More Than One County.Section 48-5-44.2 - Base Year Homestead Exemption.Section 48-5-45 - Application for Homestead Exemption; Unlawful to Solicit Fee to File Application for Homestead for Another.Section 48-5-46 - Procedure for Application for Homestead Exemption.Section 48-5-47 - Applications for Homestead Exemptions of Individuals 65 or Older.Section 48-5-47.1 - Homestead Exemptions for Individuals 62 or Older With Annual Incomes Not Exceeding $30,000.00.Section 48-5-48 - Homestead Exemption for Qualified Disabled Veterans.Section 48-5-48.1 - Level 1 Freeport Exemption; Application; Filing; Renewal.Section 48-5-48.2 - Level 1 Freeport Exemption; Referendum.Section 48-5-48.3 - Homestead Exemption for Senior Citizens.Section 48-5-48.4 - Homestead Exemption for Unremarried Surviving Spouse of Peace Officer or Firefighter Killed in the Line of Duty.Section 48-5-48.5 - Level 2 Freeport Exemption; Application; Filing; Renewal.Section 48-5-48.6 - Level 2 Freeport Exemption; Referendum.Section 48-5-48.7 - Freeport Exemptions; Determination of Timely Filing; Recourse for Improper Determinations.Section 48-5-49 - Determination of Eligibility of Applicant for Homestead Exemption; Appeal.Section 48-5-50 - Homestead Value Credited With Exemption; Approval of Correctness of Value, Exemption, and Difference.Section 48-5-50.1 - Claim and Return of Constitutional or Local Law Homestead Exemptions From County Taxes, County School Taxes, or Municipal or Independent School District Taxes.Section 48-5-51 - Fraudulent Claim of Homestead Exemption Under Code Sections 48-5-44 Through 48-5-50; Penalty.Section 48-5-52 - Exemption From Ad Valorem Taxation for Educational Purposes of Homesteads of Qualified Individuals 62 or Older; Application; Replacement of Revenue.Section 48-5-52.1 - Exemption From Ad Valorem Taxation for State, County, Municipal, and School Purposes of Homesteads of Unremarried Surviving Spouses of U.s. Servicemembers Killed in Action.Section 48-5-53 - Falsification of Information Required by Code Section 48-5-52; Penalty.Section 48-5-54 - Application of Homestead Exemptions to Properties With Multiple Titleholders and Properties Held by Administrators, Executors, or Trustees.Section 48-5-55 - Continuation of Constitutional Exemptions From Ad Valorem Taxation.Section 48-5-56 - Notice of Homestead Exemptions From Ad Valorem Taxation to Accompany Bill for Ad Valorem Taxes on Real Property.Section 48-5-100 - [reserved] Election of Tax Receivers; Term of Office; Commission; Vacancy.Section 48-5-101 - Oath and Bond for Tax Receivers.Section 48-5-102 - Liability of Tax Receivers and Sureties; Action on Tax Receiver’s Bond.Section 48-5-104 - Refusal by Tax Receiver or Tax Commissioner to Receive Returns; Penalty.Section 48-5-105 - Tax Return Forms Furnished by Commissioner to Tax Receivers and Tax Commissioners.Section 48-5-105.1 - Uniform Tangible Personal Property Tax Forms.Section 48-5-106 - Time and Manner of Making and Furnishing County Tax Digests.Section 48-5-107 - [reserved] Form and Size, Binding, and Labeling of Digests.Section 48-5-108 - Entry of Returns in Digests.Section 48-5-109 - Accumulation of Statistical Information on Taxpayers by Tax Receivers and Tax Commissioners.Section 48-5-260 - Purpose of Part.Section 48-5-261 - Classification of Counties for Administration of Part.Section 48-5-262 - County Appraisal Staff; Qualifications; Inclusion of Employees of County Board of Tax Assessors in County Civil Service System.Section 48-5-263 - Qualifications, Duties, and Compensation of Appraisers.Section 48-5-264 - Designation and Duties of Chief Appraiser.Section 48-5-264.1 - Right to Inspect Property; Display of Identification; Notification of Right to File Property Tax Return.Section 48-5-265 - Formation of Joint County Property Appraisal Staffs.Section 48-5-266 - Submission by Chief Appraiser of Assessment List With Supporting Information; Attendance and Providing of Information at Appeal Hearings.Section 48-5-267 - State Payments for Minimum Staff of Appraisers; State Salary Supplements for Qualified Appraisers.Section 48-5-268 - Training and Continuing Education Courses for Appraisers; Designated Staff Member to Appraise Tangible Personal Property.Section 48-5-269 - Authority to Promulgate Rules and Regulations Regarding Uniform Books, Records, Forms, and Manuals; Limits on Change in Current Use Value of Conservation Use Property.Section 48-5-269.1 - Adoption by Commissioner and Requirement of Use of Uniform Procedural Manual for Appraising Tangible Personal Property.Section 48-5-270 - Commissioner’s Authority to Purchase, Develop, Prescribe, and Improve Electronic Data Processing Systems Regarding Property Valuation and Assessment.Section 48-5-271 - Table of Values for Conservation Use Value of Forest Land.Section 48-5-272 - [reserved] Duty of County Board of Tax Assessors and County Governing Authority to Effect Adjustments to Digest and Millage Levy.Section 48-5-273 - Counties to Submit Tax Rate to Commissioner.Section 48-5-274 - Establishment of Equalized Adjusted Property Tax Digest; Information to Be Furnished by Commissioner.Section 48-5-275 - Applicability of Part.Section 48-5-440 - Definitions.Section 48-5-441 - Classification of Motor Vehicles and Mobile Homes as Separate Classes of Tangible Property for Ad Valorem Taxation Purposes; Procedures Prescribed in Article Exclusive.Section 48-5-441.1 - Classification of Motor Vehicles for Purposes of Ad Valorem Taxation.Section 48-5-442 - Preparation and Distribution of Uniform Evaluation of Motor Vehicles for Tax Purposes.Section 48-5-442.1 - Definitions; Determination of Valuation of Commercial Vehicle for Ad Valorem Tax Purposes.Section 48-5-443 - Ad Valorem Tax Rate.Section 48-5-444 - Place of Return of Motor Vehicles and Mobile Homes.Section 48-5-445 - Collection of Ad Valorem Taxes by Tax Collectors or Tax Commissioners.Section 48-5-446 - Remittance of Taxes Collected to Tax Authority; Time.Section 48-5-447 - Compensation of Tax Collectors and Tax Commissioners; Collection and Disposition of Fees and Commissions.Section 48-5-448 - Value of All Returned Motor Vehicles and Mobile Homes Included in Tax Digest.Section 48-5-449 - Discretion of County Governing Authorities to Expend County Funds for Additional Help and Equipment.Section 48-5-450 - Contesting Tax Assessments; Filing Affidavit of Illegality; Bond; Trial in Superior Court; Appeal.Section 48-5-451 - Penalty for Failure to Make Return or Pay Tax on Motor Vehicle or Mobile Home.