11-50-80
Section 11-50-80 Preparation, etc., of list of property owners to be assessed for purchase;
entry of list in assessment book for local improvements. (a) When any purchase of sewers,
or sewer system made under the provisions of this division is contemplated, the mayor or other
chief executive officer shall cause to be prepared a roll or list showing the names of the
property owners and opposite each name a description of each lot or parcel of land proposed
to be assessed for such purchase belonging to such owner or owners and the amount proposed
to be assessed against each lot or parcel of land. (b) Such a list shall be entered in a well-bound
book prepared for that purpose and shall contain appropriate columns in which payments may
be credited and the lien of the assessment satisfied by the proper officer of the municipality.
Said book shall be known as the "assessment book for local improvements" and shall
be a public record, and no error or mistake in regard to the name of the owner...
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9-9-31
Section 9-9-31 Tax levy to defray expenses of proposed works and improvements generally; water
management tax record; additional taxes. (a) After the list of lands and other property with
the assessed benefits and the decree and judgment of the court have been filed as provided
in Section 9-9-29, the board of water management commissioners shall without unnecessary delay
levy a tax of such portion of said benefit on all lands and other property in the district
to which benefits have been assessed as may be found necessary by the board of water management
commissioners to defray the costs and expenses of the proposed works and improvements as incorporated
in the plan of water management, plus 10 percent of said total amount for emergencies. The
said tax shall be apportioned to and levied on each tract of land or other property in said
district in proportion to the benefits assessed and not in excess of 90 percent thereof; and,
in case bonds are issued as provided in this article, then...
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40-7-4
Section 40-7-4 Taxpayer to attend appointment and return list of property; failure to furnish
description of real estate. It is the duty of every person in every election precinct to attend
in person before the assessor on the first day of the appointment in the precinct of the taxpayer's
residence and then and there to render to the assessor under oath a full and complete list
of all property of which he was owner, or in which he had any interest whatever, or of which
he was trustee or agent on October 1 of that year. The land and improvements thereon and homesteads
must be separately listed and valued. On failure of the taxpayer for 30 days after demand
or notice by the tax assessor to furnish a sufficient description of his real estate, said
tax assessor shall secure such description from the records of conveyance in the office of
the probate court of his county, and if he is unable to get a sufficient description from
such records, then by a survey of property by the county...
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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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40-4-5
Section 40-4-5 Schedule of fees. For making the demand on the taxpayer for his list of property
to be returned and for each return of property to "owner unknown," to be charged
to the taxpayer or property assessed and collected with the taxes, the assessor shall be entitled
to $5, to be entered upon the return and assessment. But the assessor shall be entitled to
only one demand fee against each taxpayer. For serving each subpoena for state witnesses or
notice issued by order of the Department of Revenue or board of equalization, the assessor
shall be entitled to receive $5, to be taxed against the taxpayer and collected with the taxes,
if the case made against such taxpayer is sustained; otherwise, he shall receive no fees for
the serving of such subpoena. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §33; Acts 1980,
No. 80-630, p. 1087, §1; Acts 1990, No. 90-535, p. 837, §1.)...
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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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40-7-57
Section 40-7-57 Filing returns; penalites and interest. (a) No taxpayer shall be required to
use the OPPAL system for filing business personal property tax returns; provided, however,
that any taxpayer utilizing the system shall comply with this article and any rules promulgated
by the Department of Revenue for the administration of this article. Additionally, any taxpayer
utilizing the system shall comply with any rules of the local taxing jurisdiction regarding
payment, administration, and enforcement of the business personal property tax law. (b) All
penalties and interest assessed according to state law for failure to properly and timely
file a business personal property tax return or for payment of such taxes shall apply to filings
made through the OPPAL system. (Act 2014-415, p. 1520, §3.)...
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9-13-165
Section 9-13-165 Special annual tax for forest protection - Inspection, designation, listing
and placement on tax rolls of lands prior to assessment and levy. The tax provided for in
Section 9-13-161 shall not be assessed and levied until such time as the county board of equalization
shall have first inspected and reviewed such property and shall have designated the same forestland,
and such lands must have been returned to or listed with the tax assessor of the county where
located as forestland and have been placed on the tax rolls for ad valorem taxation as other
forestlands. (Acts 1939, No. 562, p. 884, §8; Code 1940, T. 12, §207.)...
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11-3-11.1
Section 11-3-11.1 Authorization, adoption, levy, assessment, collection, or enforcement of
excise, privilege, or license taxes ratified. The action of the governing body of any county
in levying, authorizing, adopting, assessing, collecting, and enforcing any excise, privilege,
or license tax levied, assessed, collected, and enforced on the effective date hereof is hereby
ratified, approved, validated, and confirmed, regardless of any defect which might exist in
the authorization, adoption, levy, assessment, collection, or enforcement of any such tax,
including, without limitation, defects in the adoption of any underlying act of the Legislature
authorizing such authorization, adoption, levy, assessment, collection, or enforcement, any
failure to publish any notice which might otherwise be required with respect to any of the
foregoing, or any failure by any such governing body to comply with any statutory requirement
with respect to any of the foregoing matters; provided that this...
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40-10-183
Section 40-10-183 Tax lien auction list. Prior to any tax lien auction, the tax collecting
official shall prepare and maintain a list of all tax liens. The list shall be known as the
tax lien auction list and shall contain all of the following: (1) The names of the several
persons appearing in the latest tax roll as the respective owners of tax-delinquent properties.
(2) A description of each property as it appears in the latest tax roll. (3) The year or years
for which taxes are delinquent on each property. (4) The principal amount of the delinquent
taxes and the amount of accrued and accruing interest thereon and penalties, fees, and costs
to the day of the proposed tax lien auction relating to each year of assessment. (Acts 1995,
No. 95-408, p. 864, §5; Act 2018-577, §1.)...
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