Compensation (§§ 48-5-180 — 48-5-184)
Part 2 - Tax Collectors (§§ 48-5-120 — 48-5-165)Part 4 - Delinquent Tax Officials (§§ 48-5-200 — 48-5-206)
Section 48-5-180 - Rates of Commissions.Section 48-5-181 - Deductions of Default and Insolvent Lists for Net Amount of Digests.Section 48-5-182 - Payment of Commissions to Tax Receivers.Section 48-5-183 - Salaries of Tax Collectors and Tax Commissioners.Section 48-5-183.1 - Monthly Contingent Expense Allowance for the Operation of the Office of the Tax Commissioner.Section 48-5-184 - Deferred Compensation Plan for Eligible Tax Commissioners; Contributions.Section 48-5-330 - Financial Aid to Counties for Programs to Evaluate and Equalize Assessments; Terms of Contract; Limitations; Procedure When State Funds Insufficient.Section 48-5-331 - Capital Fund for Loans to Counties for Property Valuation and Equalization Purposes.Section 48-5-490 - Mobile Homes Owned on January 1 Subject to Ad Valorem Taxation.Section 48-5-491 - [reserved] Ad Valorem Taxation of Mobile Homes Owned and Held by Dealers for Sale; Returns of Dealers’ Inventory; Dealer’s Assessed Value; Determination of Tax Rate; Time for Payment of Taxes; Mobile Homes in Transit on January 1.Section 48-5-492 - Issuance of Mobile Home Location Permits; Issuance and Display of Decals.Section 48-5-493 - Failure to Attach and Display Decal; Penalties; Venue for Prosecution.Section 48-5-494 - Returns for Taxation; Application for and Issuance of Mobile Home Location Permits Upon Payment of Taxes Due.Section 48-5-495 - Collection Procedure When Taxing County Differs From County of Purchaser’s Residence.