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11-4-3 |
Ch. 11 — TAXATION |
Assessment of Real Property |
Entry of Lands Acquired From Different Sources |
If the owner of a tract or lot of land has derived title thereto by several conveyances from the same person, or from different persons, such tract or lot shall… |
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11-4-4 |
Ch. 11 — TAXATION |
Assessment of Real Property |
Lists of Transfers of Title for Assessor |
The clerk of the county court shall annually, not later than fifteen days after the beginning of the assessment year, make out a certified list and deliver the … |
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11-4-5 |
Ch. 11 — TAXATION |
Assessment of Real Property |
Entry of Lands Purchased at Tax Sales |
Real estate purchased for the State, at a sale for taxes, shall not be omitted from the land books, but no taxes shall be assessed thereon while the same remain… |
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11-4-6 |
Ch. 11 — TAXATION |
Assessment of Real Property |
Assessment of Different Estates |
When a tract of land becomes the property of different owners in several parcels, the assessor shall assess the several parcels separately to the individual own… |
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11-4-7 |
Ch. 11 — TAXATION |
Assessment of Real Property |
Assessment of Decedents’ Lands |
When the owner dies intestate his undivided real estate may be listed to his heirs, without designating any of them by name, until division of same, and each he… |
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11-4-8 |
Ch. 11 — TAXATION |
Assessment of Real Property |
Assessment of Buildings; Town Lots |
Land and the buildings or structures erected thereon shall be assessed separately and the value of each entered in separate columns in the land books. Land, exc… |
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11-4-9 |
Ch. 11 — TAXATION |
Assessment of Real Property |
New Buildings |
No new building, addition or improvement shall be assessed until it is so far finished as to be fit for use, but the material in the same shall be entered in th… |
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11-4-10 |
Ch. 11 — TAXATION |
Assessment of Real Property |
Assessment of Lands Lying in More Than One County |
Every tract of land of one thousand acres or less, lying in more than one county, may be entered for taxation on the land book of the county where the greater p… |
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11-4-11 |
Ch. 11 — TAXATION |
Assessment of Real Property |
Conveyance of Part of Such Tracts |
When land lying in more than one county has been assessed in one of such counties only, if the owner convey that portion, or any part thereof, lying in the coun… |
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11-4-12 |
Ch. 11 — TAXATION |
Assessment of Real Property |
Assessment of Lands Lying in More Than One District |
In like manner, when a tract or lot of land lies in more than one district, and the owner conveys any portion thereof situated in a district wherein such land w… |
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11-4-13 |
Ch. 11 — TAXATION |
Assessment of Real Property |
Special Inquiries of Owners by Assessors |
The assessor and his deputies shall annually when listing and assessing personal and real property, make diligent inquiry of every resident landowner, and of th… |
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11-4-14 |
Ch. 11 — TAXATION |
Assessment of Real Property |
Land Books |
The assessor shall make out the land books, including all extensions, in such form as the tax commissionr may prescribe. Such land books shall contain separate … |
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11-4-15 |
Ch. 11 — TAXATION |
Assessment of Real Property |
Consolidation of Contiguous Tracts or Mineral or Timber Interests |
Any owner of two or more contiguous tracts of land, or the surface of land, or of any estate in the coal, oil, gas, ore, limestone, fire clay, or other minerals… |
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11-4-16 |
Ch. 11 — TAXATION |
Assessment of Real Property |
Land Taken for Road or Railroad |
Any person through whose lands a public road has been or may hereafter be established according to law, or through whose lands a railroad company has acquired o… |
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11-4-17 |
Ch. 11 — TAXATION |
Assessment of Real Property |
Ferries |
The assessor shall, upon the best information he can obtain, ascertain for the purpose of taxation, the annual value of all ferries upon which a toll or fare is… |
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11-5-1 |
Ch. 11 — TAXATION |
Assessment of Personal Property |
What Personal Property Taxable |
All personal property belonging to persons residing in this State, whether such property be in or out of the State, and all personal property in the State, thou… |
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11-5-2 |
Ch. 11 — TAXATION |
Assessment of Personal Property |
In What District Personalty Assessed |
Every person required by law to list personal property for taxation shall list the tangible personal property in the magisterial district wherein it is on the f… |
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11-5-3 |
Ch. 11 — TAXATION |
Assessment of Personal Property |
Definition of Personal Property, Money, Credits and Investments |
The words “personal property,” as used in this chapter, shall include all fixtures attached to land, if not included in the valuation of such land entered in th… |
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11-5-4 |
Ch. 11 — TAXATION |
Assessment of Personal Property |
Valuation of Credits and Investments |
The value of any credit, if the solvency of the party liable therefor be doubtful or if the claim be disputed, shall be estimated at its probable worth; if it b… |
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11-5-5 |
Ch. 11 — TAXATION |
Assessment of Personal Property |
Property or Stock of Companies |
When the property, stock or capital of any company, whether incorporated or not, is assessed to such company, no person owning any share, portion or interest th… |
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11-5-6 |
Ch. 11 — TAXATION |
Assessment of Personal Property |
Deduction of Indebtedness |
In listing money, credits, or investments, the person owning the same may have deducted therefrom the amount of the indebtedness which he owes to others as prin… |
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11-5-7 |
Ch. 11 — TAXATION |
Assessment of Personal Property |
Household Furniture |
Nothing in this chapter contained shall be construed to require any person to furnish, or the assessor to take, a list of the several articles of such person’s … |
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11-5-8 |
Ch. 11 — TAXATION |
Assessment of Personal Property |
Assessment of Transients Selling Goods |
Any transient person desiring to offer or furnish for sale, either by auction or otherwise, any goods or merchandise not assessed for the purpose of taxation in… |
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11-5-9 |
Ch. 11 — TAXATION |
Assessment of Personal Property |
Ascertainment of Property Held Under Order of Court |
The assessor shall ascertain from each person in his county, who acts under the order of any court as receiver or commissioner, the amount of all moneys and bon… |
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11-5-10 |
Ch. 11 — TAXATION |
Assessment of Personal Property |
Personal Property Book |
In his personal property book the assessor shall enter therein the names and post-office addresses of the owners of personal property and of other persons liabl… |
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11-5-11 |
Ch. 11 — TAXATION |
Assessment of Personal Property |
Entry of Omitted Personalty Taxes |
If the assessor discover that any taxes on personal property were omitted in any former years, not exceeding five, he shall enter the same, with interest thereo… |
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11-6-1 |
Ch. 11 — TAXATION |
Assessment of Public Service Corporations |
Public Service Corporations; Returns of Property to Board of Public Works |
On or before the first day of April in each year a return in writing to the board of public works shall be delivered to the tax commissioner by the owner or ope… |
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11-6-2 |
Ch. 11 — TAXATION |
Assessment of Public Service Corporations |
Railroads |
In the case of a railroad, such return shall show for every such owner or operator: (a) The whole number of miles of railroad owned, leased or operated within t… |
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11-6-3 |
Ch. 11 — TAXATION |
Assessment of Public Service Corporations |
Toll Bridges |
In the case of any bridge upon which a separate toll or fare is charged, such return shall show: (a) The location of the same; (b) for what used; and, if used b… |
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11-6-4 |
Ch. 11 — TAXATION |
Assessment of Public Service Corporations |
Car Line Companies |
In the case of car lines used for the transportation or accommodation of passengers or freight by owners or operators, other than railroad companies making thei… |
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11-6-5 |
Ch. 11 — TAXATION |
Assessment of Public Service Corporations |
Pipe Line Companies |
In the case of a pipe line, such return shall show for each owner or operator: (a) The number of miles of pipe line owned, leased or operated within this State,… |
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11-6-6 |
Ch. 11 — TAXATION |
Assessment of Public Service Corporations |
Express Companies |
In case of an express company or express line, such report shall show for every such owner or operator: (a) The whole number of miles of railroad over which suc… |
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11-6-7 |
Ch. 11 — TAXATION |
Assessment of Public Service Corporations |
Telegraph and Telephone Companies |
In the case of a telegraph or telephone line, such report shall show for every such owner or operator: (a) The number of miles of lines owned, leased or operate… |
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11-6-8 |
Ch. 11 — TAXATION |
Assessment of Public Service Corporations |
Failure to Make Return to Board of Public Works; Requirements of Board |
All returns to be made to the board of public works, under this chapter, shall be made in conformity with any reasonable requirement of the board of which the p… |
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11-6-9 |
Ch. 11 — TAXATION |
Assessment of Public Service Corporations |
Compelling Such Return; Procuring Information by Board |
If any owner or operator fail to make such return, in the time or manner hereby required, it shall be the duty of the tax commissioner to take such steps as may… |
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11-6-10 |
Ch. 11 — TAXATION |
Assessment of Public Service Corporations |
Failure to Give Information Required by Board |
If any person shall refuse to appear before said board when required by it to do so, as aforesaid, or shall refuse to testify before said board in regard to any… |
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11-6-11 |
Ch. 11 — TAXATION |
Assessment of Public Service Corporations |
Valuation of Property by Board |
As soon as possible after the board of public works shall have procured the necessary information to enable it to do so, and, at the latest, before the first da… |
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11-6-12 |
Ch. 11 — TAXATION |
Assessment of Public Service Corporations |
Appeal From Valuation by Board |
Any owner or operator claiming to be aggrieved by any such decision may, within the time aforesaid, apply by petition in writing to the circuit court of the cou… |
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11-6-13 |
Ch. 11 — TAXATION |
Assessment of Public Service Corporations |
Apportionment of Value Among Counties, Districts and Municipalities |
In case the list and valuation of the property filed with the tax commissioner as aforesaid, be satisfactory to the board of public works, or in case assessment… |
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11-6-14 |
Ch. 11 — TAXATION |
Assessment of Public Service Corporations |
Certification of Levies to Auditor |
The clerk of the county court of every county in which any property lies which was so assessed shall, within thirty days after the county and district levies ar… |
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11-6-15 |
Ch. 11 — TAXATION |
Assessment of Public Service Corporations |
Failure of Officers to Perform Duties as to Property Public Service Corporations |
Any clerk of a county court, secretary of the board of education, or recorder, clerk or other recording officer of a municipal corporation, who shall fail to pe… |
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11-6-16 |
Ch. 11 — TAXATION |
Assessment of Public Service Corporations |
Entry of Assessment by Auditor of Property of Such Corporations |
As soon as possible after the valuation of the property of such owner or operator is fixed by the board of public works or by the circuit court on appeal as afo… |
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11-6-17 |
Ch. 11 — TAXATION |
Assessment of Public Service Corporations |
Injunction to Restrain Collection of Tax |
No injunction shall be awarded by any court or judge to restrain the collection of the taxes, or any part of them, so assessed upon the property of such owner o… |
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11-6-18 |
Ch. 11 — TAXATION |
Assessment of Public Service Corporations |
Payment of Assessment by Owner or Operator |
The auditor shall, as soon as possible after such assessment is completed, make out and transmit by mail or otherwise, to such owner or operator, a statement of… |
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11-6-19 |
Ch. 11 — TAXATION |
Assessment of Public Service Corporations |
Accounting by Sheriff for District an Municipal Taxes From Public Service Corporations |
When the district and independent school district taxes and levies are collected by the sheriff, he shall account for and pay the same as treasurer of such dist… |
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11-6-20 |
Ch. 11 — TAXATION |
Assessment of Public Service Corporations |
No Release of Taxes Assessed Against Such Corporations |
Neither the county court of any county, nor any board of education, nor the municipal authorities of any incorporated town, shall have jurisdiction, power or au… |
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11-6-21 |
Ch. 11 — TAXATION |
Assessment of Public Service Corporations |
Accounting for Levies Against Public Service Corporations |
When such taxes and levies are paid into the treasury, as herein provided, the auditor shall account to the sheriff of each of the counties, to which any sum so… |
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11-6-22 |
Ch. 11 — TAXATION |
Assessment of Public Service Corporations |
Certification by Auditor of Amount Chargeable to Sheriff from Levies Against Public Service Corporations; Payment of Amount Due Municipality |
The auditor shall certify to the county court and the county superintendent of schools of every such county, on or before the first day of April in each year, t… |
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11-6-23 |
Ch. 11 — TAXATION |
Assessment of Public Service Corporations |
Collection by Suit of Taxes Against Public Service Corporations |
The taxes and levies assessed against any such owner or operator shall constitute a debt to the State or county, district or municipal corporation entitled ther… |
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11-6-24 |
Ch. 11 — TAXATION |
Assessment of Public Service Corporations |
Assessment of Buildings and Real Estate of Public Service Corporations |
All buildings and real estate owned or held by such owner or operator, and used or occupied for any purpose immediately connected with the property, shall be in… |
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