11-48-42
Section 11-48-42 Appeals to circuit court from assessments - Entry of judgment for amounts
properly chargeable against lands where assessment defective. If, on the hearing of such appeal,
it shall appear that by reason of any technical irregularity or defect in the proceedings
the assessment has not been properly made against the lot or parcel of land sought to be charged,
the court may, nevertheless, on motion of the city or town, upon satisfactory proof that expense
has been incurred which is a proper charge against the lot or land in question, enter judgment
for the amount properly chargeable against said lot or land, but in such case the court shall
make such order for the payment of the costs as it may deem proper. (Code 1907, §1395; Code
1923, §2210; Acts 1927, No. 639, p. 753; Code 1940, T. 37, §551.)...
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11-88-73
Section 11-88-73 Appeal from assessments to circuit court - Entry of judgment for amount properly
chargeable against land where assessment defective; payment of costs. If, on the hearing of
such appeal, it shall appear that, by reason of any technical irregularity or defect in the
proceedings, the assessment has not been properly made against the lot or parcel of land sought
to be charged, the court may, nevertheless, on application of the authority, upon satisfactory
proof that expense has been incurred which is a proper charge against the lot or land in question,
enter judgment for the amount properly chargeable against the said lot or land. In such case
the court shall make such order for the payment of the costs as it may deem proper. (Acts
1973, No. 826, p. 1293, §34.)...
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11-99A-42
Section 11-99A-42 Reassessments. The council may make a reassessment or new assessment of a
parcel if: (1) A court of competent jurisdiction sets aside an assessment against the parcel.
(2) On the written advice of legal counsel, the council determines that the original assessment
is invalid. (3) Requested in writing by a district to correct an error or omission in an existing
assessment, or to comply with the methodology for the assessments as approved by the council
as provided in this chapter, or to conform an assessment or assessments to the provisions
and limitations thereupon of this chapter. (Act 99-446, p. 1013, §1; Act 2013-373, p. 1364,
§1.)...
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40-5-24
Section 40-5-24 List of insolvents and list of errors in assessments - Examination and correction.
At the first regular meeting in June, the county commission shall make a careful and rigid
examination of such lists and of the facts pertaining thereto, in consultation with the tax
assessors, and shall ascertain and determine what taxes contained in the lists of insolvents
the collector could not, by the use of due diligence, have collected, and what taxes contained
in the list of errors in assessments should not have been collected by him by reason of such
errors, and shall correct such list accordingly, shall credit the collector with the county
taxes contained in such list as corrected and shall ascertain what taxes are in litigation
and credit the collector with the county taxes so in litigation. The credits allowed the tax
collector under this section shall be approved by the Department of Revenue. (Acts 1935, No.
194, p. 256; Code 1940, T. 51, §210.)...
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40-7-44
Section 40-7-44 Assessment against auctioneers. The tax assessor shall assess the taxes against
each auctioneer, provided by law, and shall enter the same on his books as in cases of other
assessments, and such assessor shall immediately make a statement of such assessment and deliver
the same to the tax collector for collection. Such taxes become assessable and payable immediately
upon the expiration of each such auction sale. (Acts 1935, No. 194, p. 256; Code 1940, T.
51, §73.)...
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9-13-186
Section 9-13-186 Participation by county commissions in fire protection program of State Forestry
Commission - Assessments against owners of forestlands for costs - Compensation of officials
making or collecting same. Any officer performing any duties relative to the assessing or
collecting of assessments made pursuant to this division shall receive as compensation therefor
the same fees and allowances that he would receive for the performance of similar duties relative
to the collection of special county taxes. (Acts 1955, No. 552, p. 1208, §6.)...
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40-7-36
Section 40-7-36 Book showing amount of taxes delivered to collector. After the book of assessments
has been completed as provided in this title, the tax assessor must enter in a book in concise
form the amount of taxes assessed against each taxpayer, showing separately the amount of
taxes on real estate and personal property and other subjects of taxation, and the total amount
of tax due, and the address of the taxpayer and the fees of the assessor with a blank for
the fees of the collector, and such book he must turn over to the tax collector on or before
September 15. For the services rendered by him in preparing such book he shall receive compensation
to be allowed by the county commission as follows: In counties where the aggregate assessed
value of real and personal property amounts to $2,000,000 or less, $100; when the assessed
value amounts to more than $2,000,000 and not exceeding $4,000,000, $125; when the assessed
values amount to more than $4,000,000 and not exceeding...
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9-13-183
Section 9-13-183 Participation by county commissions in fire protection program of State Forestry
Commission - Assessments against owners of forestlands for costs - Determination of need therefor;
determination and establishment of amount. The need for special assessments to provide forest
fire protection within the county shall be determined by the county commission after a public
hearing is held thereon. Such hearing shall be held by such body only after a petition signed
by a majority of the total number of persons owning forestlands within the county has been
presented thereto; provided, that such persons are the owners of more than one half of the
forestland situated within the county. The county commission shall give 10 days' notice of
the time and place at which they shall meet to determine the need for a program in such county
to provide protection against forest fires, the manner of financing a fire protection program,
the part of the cost of such program to be assessed...
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11-51-20
Section 11-51-20 Sales of property for payment of taxes, etc., generally - Grounds for invalidity
of sale; procedure when proceedings for sale not sufficient to pass title to property. The
sale of property for taxes or assessments shall not be invalid on account of the manner of
assessment for any other reason than that the taxes or assessments thereon have been paid;
but, if for any reason, the proceedings in the circuit court shall not be sufficient to pass
the title, the lien of the city or town for taxes or assessments shall pass to the purchaser
and may be enforced by him in a civil action or may be collected by the municipality in any
other civil action against the same property, and, if collected, said sum shall be paid over
to such purchaser. (Code 1907, §1326; Code 1923, §2141; Code 1940, T. 37, §687.)...
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27-44-13
Section 27-44-13 Credits for assessments paid. (a) A member insurer may offset against its
premium tax liability to this state an assessment described in Section 27-44-9(h) to the extent
of 20 percent of the amount of such assessment for each of the five calendar years following
the year in which such assessment was paid. (b) Any sums acquired by refund, pursuant to Section
27-44-9(f), from the association which have theretofore been written off by contributing insurers
and offset against premium taxes as provided in subsection (a) above, and are not then needed
for purposes of this chapter, shall be paid by the association to the commissioner and by
him deposited with the State Treasurer for credit to the General Fund of this state. (Acts
1982, No. 82-561, p. 922, §13; Act 2014-346, p. 1289, §1(b)(6).)...
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