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11-51-44
Section 11-51-44 Lien for taxes. Such municipalities shall have a lien from, on, and
after October 1 of such municipal tax year upon each and every piece and parcel of property,
real and personal, for the payment of municipal taxes for that tax year which may be assessed
against the owners or upon such property for the use of such municipalities, which lien shall
have priority over all other liens, except for state and county taxes, and this lien shall
exist as to all land bid in by the state at tax sales for the annual tax thereafter assessed
on the value of the property so purchased in the event of the tax title failing. (Acts 1931,
No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §702.)...
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40-10-121
Section 40-10-121 Manner of redemption of land sold to state. THIS SECTION WAS
AMENDED BY ACT 2018-494 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 1, 2020. TO SEE THE
AMENDED VERSION, SEE THE VERSION LABELED PENDING. (a) In order to obtain the redemption of
land from tax sales where the same has been heretofore or hereafter sold to the state, the
party desiring to make such redemption shall apply therefor as hereinafter provided and shall
deposit with the judge of probate of the county in which the land is situated the amount of
money for which the lands were sold, with interest thereon at the rate of 12 percent, together
with the amount of all taxes found to be due on such land since the date of sale, as provided
herein, with interest at the rate of 12 percent and all costs and fees due to officers. (b)
Upon application to the probate judge to redeem land where the same has been sold to the state
for taxes, which application shall be made on blank forms to be furnished by the Land...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division
and from the computation of the amount of the tax levied, assessed, or payable under this
division the following: (1) The gross proceeds of the sales of lubricating oil and gasoline
as defined in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
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33-12-5
Section 33-12-5 Powers, duties and functions. The powers, duties and functions of the
agency shall be as follows: (1) GENERALLY. The agency a. Shall have perpetual succession in
its corporate name. b. May sue and be sued in its corporate name. c. May adopt, use and alter
a corporate seal, which shall be judicially noticed. d. May enter into such contracts and
cooperative agreements with the federal, state and local governments, with agencies of such
governments, with private individuals, corporations, associations, trusts and other organizations
as the board may deem necessary or convenient to enable it to carry out the purposes of this
chapter, including the planned, orderly residential development of the area. e. May adopt,
amend and repeal bylaws. f. May appoint such managers, officers, employees, attorneys and
agents as the board deems necessary for the transaction of its business, fix their compensation,
define their duties, require bonds of such of them as the board may...
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11-51-47
Section 11-51-47 Assessment book of tax assessor. The book required to be made for the
county tax assessor under the provisions of law shall also show the property subject to municipal
taxes in such municipalities and shall be so ruled that the amount of such municipal taxes
charged to each taxpayer or against property in favor of such municipalities for the next
succeeding municipal tax year on the assessed value of the then current state tax year can
be entered and extended and footed up and the footings carried from page to page and the total
amounts thereof footed up so as to show the amount of taxes to be paid to such municipalities.
(Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §705.)...
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11-51-48
Section 11-51-48 Computation and entry in assessment book of amount of property tax
owed by taxpayer. After the municipal taxes have been levied by the council, board of commissioners,
or other governing body of such municipalities and certified to the tax assessors of the counties
in which the same are situated for the next succeeding tax year beginning on the next succeeding
October 1, the assessor must compute the amount thereof at the rate levied by the council,
board of commissioners, or other governing body of such municipalities as shown by the certified
copy furnished the assessor of the resolution or ordinance passed which will be owing by each
taxpayer on the assessed value of the property for the then current state tax year and enter
the same in the books of assessment required to be made by the assessor under the provisions
of law opposite the name of such taxpayer and foot up the same, the footings to be carried
from page to page and the total amount thereof footed up....
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11-51-42
Section 11-51-42 Levy of taxes; certification and delivery to county tax assessor of
copy of ordinance or resolution levying taxes. It shall be the duty of the council, board
of commissioners, or other governing body of any such municipality during the month of May
of each year, by resolution or ordinance, to levy a tax on the property situated in such municipality
for the next succeeding tax year at a rate in no event in excess of the constitutional limit
authorized to be levied by such municipality on the value of such property as assessed for
state taxation as shown by the books of assessment for the state and county tax year ending
September 30 next succeeding the levy. The levy so made by the council, board of commissioners,
or other governing body of such municipality shall go into force and effect as of October
1 next succeeding the levy and shall become a lien on October 1 next succeeding such levy
and not before. After such levy is made it shall be the duty of the mayor or...
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40-9-1
Section 40-9-1 Persons and property generally. The following property and persons shall
be exempt from ad valorem taxation and none other: (1) All bonds of the United States and
this state and all county and municipal bonds issued by counties and municipalities in this
state, all property, real and personal, of the United States and this state and of county
and municipal corporations in this state; all cemeteries, all property, real and personal,
used exclusively for religious worship, for schools or for purposes purely charitable; provided,
that property, real or personal, owned by any educational, religious or charitable institution,
society or corporation let for rent or hire or for use for business purposes shall not be
exempt from taxation, notwithstanding that the income from such property shall be used exclusively
for education, religious or charitable purposes; all mortgages, together with the notes, debts
and credits secured thereby on real and personal property situated in...
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9-9-32
Section 9-9-32 Levy of annual installment of tax; form of certificate and order directing
collection of tax; preparation of tax record; proceedings as to delinquencies. (a) The said
board of water management commissioners shall each year thereafter determine, order and levy
the amount of the annual installment of the total taxes under Section 9-9-31, which
shall become due and be collected during said year at the same time that state and county
taxes are due and collected and which shall be evidenced and certified by the said board as
provided in this section. Prior to the first Monday in October of each year, one copy
of the water management tax book shall be delivered to the tax collector of each county in
which benefited lands and other benefited property of said district are situated after the
judge of the court of probate of the county in which the district was organized has affixed
his signature to the certificate and order directing the collection of said tax, and said
tax shall...
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11-54B-9
Section 11-54B-9 Collection of special assessment; procedures; claim of lien; interest,
penalties, and fees. (a) A self-help business improvement district ordinance shall provide
that the special assessment levied on the owners of the real property located within the geographical
area of the district shall be collected by the district management corporation. The collection
procedures utilized by the district management corporation shall include the mailing of a
notice of the special assessment to the person shown as owner of the property on the records
of the tax assessor in the following manner: (1) After October 1 of each year, the district
management corporation may levy the special assessment for services to be provided during
the following calendar year. (2) The assessment shall be due on December 1 and delinquent
on January 1 following the October levy. (3) Upon delinquency, interest and penalties may
be assessed in the amounts provided in subsection (d). (b) Notwithstanding...
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