40-7-14
Section 40-7-14 Taxpayer to give estimated values; preceding year's valuation entered by assessor.
The person giving in property for taxation shall enter upon said list his estimated value
of every item of personal property listed, for the information of the official or officials
whose duty it is to fix the assessment valuation of taxable property, but nothing in this
title shall be construed as requiring the taxpayer to make oath as to the value of the property.
It shall be the duty of the tax assessor to enter upon the tax return in the column provided
the next preceding year's valuation for assessment of real estate and improvements and also
to note on the tax return list whether there has been any physical change, such as in improvements,
etc., since the preceding year's assessment was made. Every person shall enter upon the assessment
list his occupation and post-office address. (Acts 1935, No. 194, p. 256; Code 1940, T. 51,
§45.)...
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11-51-45
Section 11-51-45 Indication by county tax assessor on assessment list of property located in
municipalities and ascertainment of value thereof. It shall be the duty of the tax assessor
of each and every county in which such municipalities are situated on and after October 1
to show on the assessment list made or taken by him under the provisions of law applicable
to state and county taxes what property, if any, described in the lists is situated within
such municipalities, and the assessor shall ascertain the value of each item or subject of
taxation situated in such municipalities separately from the value of each item not within
such municipalities in such a way as to make of easy ascertainment the assessed value of property
within such municipalities. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940,
T. 37, §703.)...
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40-7-26
Section 40-7-26 Department of Revenue may act in advisory capacity; effect of approval of valuation
by department; nonapproved assessment docket. The Department of Revenue or the agents or assistants
thereof may work in an advisory capacity with the several county tax assessors of the state
in the assessment and valuation of property. Any valuation fixed by the tax assessor on any
property returned for taxation may be approved by the Department of Revenue, which approval,
if made, must be shown on each separate return so approved. When a tax return has been so
approved by the Department of Revenue, the state has no appeal from such approved assessment.
The taxpayer, however, may appeal from such assessment in the same manner and within the same
time as appeals are allowed from nonapproved assessments. The several county tax assessors
are required to keep a docket of all nonapproved assessments in such form and containing such
data as may be prescribed by the Department of Revenue. Such...
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40-7-35
Section 40-7-35 Same abstracts of property contained in book. When the book of assessments
has been completed, the county tax assessor must without delay make out in triplicate, upon
forms to be furnished by the Department of Revenue, a complete abstract of all real and personal
property as contained in the assessment book of the county, identified by each public school
system of the county and listing the same for each public school system of the county therein,
showing the total amount and value of each class of taxable property, including specifically
the total amount and value of each class of taxable property defined in Section 40-8-1, as
amended, as Class III property that is appraised according to its current use value and the
total amount and value of such Class III property that is appraised according to its fair
and reasonable market value, property exempt from taxation and the amount of taxes of each
item, extended in a column; such abstract of assessment must be approved...
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40-3-10
Section 40-3-10 Inventory and appraisal of property in certain counties. The county boards
of equalization or other like boards or agencies with final authority to fix the value of
property for the purposes of taxation, in all counties of the state having a population of
140,000 or more according to the last or any subsequent federal census, shall have the power
and authority, from time to time, subject to the approval of the governing body of any such
county, to provide for the inventory and appraisal of all taxable property of such counties,
except that subject to assessment by the Department of Revenue, as a basis for the final appraisal,
valuation, and equalization of the assessments of property in such counties. (Acts 1939, No.
400, p. 524; Code 1940, T. 51, §97; Acts 1945, No. 520, p. 760.)...
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40-3-18
Section 40-3-18 Meetings - Inspection of tax returns; failure to properly return property.
It shall be the duty of the board of equalization to meet on the second Monday in March and
sit as long as may be necessary to carefully examine and inspect all tax returns and assessments
delivered to it by the county tax assessor. If the board finds that any taxpayer has neglected
to make a return or has omitted from his return any property that should be returned, it shall
be its duty to make up a return upon the proper blank with a description of the property to
be assessed, which property it shall then proceed to value and equalize in the same manner
as other property is valued and equalized by it, and to the value thus placed thereon shall
be added a penalty of 10 percent for failure of the owner of such property to properly return
the same. The secretary of the board shall by certified or registered mail, return receipt
demanded, or in person give notice to the owner of any property which...
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40-3-24
Section 40-3-24 Appeals - Right. In cases where objection has been made by any taxpayer, his
agent or attorney, as provided herein, to the taxable value fixed by the board of equalization
on any property assessed against such taxpayer, and such objections have been overruled by
said board, such taxpayer, his agent or attorney may take an appeal from the action of said
board in overruling his objection to such valuation to the circuit court of the county in
which the taxpayer's property is located. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §109.)...

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11-51-46
Section 11-51-46 Preparation, etc., of assessment forms, etc., for use by tax assessor. It
shall be the duty of the Department of Revenue in preparing the form of assessment required
by law to make the provisions for the assessor to indicate in the assessment list what property
assessed, if any, is situated in such municipalities; and, in the abstract of duties placed
on such form, the Department of Revenue may place instructions to the assessor such as will
advise him of his duty in making assessments of property subject to municipal taxation. (Acts
1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §704.)...
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11-51-5
Section 11-51-5 Notification of property owners where valuation by city higher than county
valuation; right of property owners to contest valuation, etc. In the event the values of
any property are higher than those made by the county assessor, the property owners shall
be notified of the valuations placed and shall have the right to appear and contest the same
and appeal from the judgment as provided by law. This section, however, shall not affect the
right of the Department of Revenue of the state to raise or lower or fix valuations as now
provided by law. (Acts 1909, No. 200, p. 197; Code 1923, §2127; Code 1940, T. 37, §673.)...

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40-7-28
Section 40-7-28 Correction of improvement assessment when improvements nonexistent. When, prior
to March 1 next after the close of any ad valorem tax year, any taxpayer, his agent, or attorney
shall make proof satisfactory to the county tax assessor of the county in which such real
estate is assessed that improvements have been assessed against him as being on said real
estate when in fact there were no improvements thereon, as of the close of any ad valorem
tax year the tax assessor shall be, and he hereby is, authorized and empowered to correct
said assessment to speak the truth by deleting therefrom said improvements and the assessed
value thereof. The tax assessor shall promptly thereafter give written notice of such correction
of said assessment to the tax collector and to the board of equalization of said county and
shall securely attach a copy of said notice to the corrected assessment record. (Acts 1953,
No. 317, p. 374.)...
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