40-21-17
Section 40-21-17 Determination of value; assessment of property; penalizing delinquent taxpayer;
apportionment of assessed value; report to tax assessor. The department shall proceed forthwith
to examine the returns made by all persons, firms, and corporations required by law to make
the same and also such information as the department may have obtained in addition thereto,
shall determine the valuation of the different items of property required to be returned to
it and shall assess such property for taxation at 30 percent of its reasonable value; and,
in case no return has been made by or on behalf of such person, firm, or corporation on or
before March 1 in each year, the department may add to the assessment which it makes against
such person, firm, or corporation a penalty not exceeding 10 percent of the assessment as
made therefor. The assessment herein required to be made shall be completed on or before July
1, or as soon thereafter as practicable, and reported to the tax...
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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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18-4-14
Section 18-4-14 Procedure for acquiring real property. Whenever real property is acquired by
a state agency in connection with any programs or projects, the acquisition shall be conducted,
to the greatest extent practicable, in accordance with the following: (1) An agency shall
make every reasonable effort to acquire, expeditiously, real property by negotiation. (2)
Real property shall be appraised before the initiation of negotiations, and the owner or his
or her designated representative shall be given an opportunity to accompany the appraiser
during his or her inspection of the property. (3) Before the initiation of negotiations for
real property, the state agency concerned shall establish an amount which it believes to be
just compensation for the property and shall make a prompt offer to acquire the property for
the full amount established. In no event shall the amount be less than the approved appraisal
of the fair market value of the property by the agency. Any decrease or...
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40-18-17
Section 40-18-17 Items not deductible. In computing net income, no deduction shall in any case
be allowed in respect of personal, living, or family expense; any amount paid out for new
buildings or for permanent improvements or betterment made to increase the value of any property
or estate; any amount expended in restoring property or in making good the exhaustion thereof,
for which an allowance is or has been made; or premiums paid on any life insurance policy
covering the life of any officer or employee or of any person financially interested in any
trade or business carried on by the taxpayer when the taxpayer is directly or indirectly a
beneficiary under such policy. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §387.)...
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45-8-240.31
Section 45-8-240.31 Delinquent taxes statement; list of delinquent properties; newspaper notice;
trial and decree of sale; fees; reports. (a) After the first day of January, the Tax Collector
of Calhoun County shall mail a statement to all delinquent taxpayers addressed to the party
in whose name the property was assessed, showing a brief description of the property, and
the amount of taxes, fees, and cost due. It shall be the duty of such party to pay the taxes
and fees assessed and charged against the property. The failure to comply with the requirement
of this section, or the failure to receive the statement shall not invalidate a sale of the
property for taxes, nor invalidate the title of any property sold for taxes. (b)(1) Within
the time allowed by law, it shall be the duty of the tax collector to furnish the judge of
probate a list of all property on which the entire amount of taxes have not been paid, which
list shall show the name of the person to whom the property was...
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6-10-35
Section 6-10-35 Contest of exemption claim - Tender of issue by plaintiff on inventory filed
by defendant; determination thereof. When, on a contest of a claim of exemption to personal
property, an inventory has been filed by the defendant, an issue may be tendered by the plaintiff
that the defendant has other personal property subject to levy and sale under the process
not embraced in the inventory or that the inventory discloses that the defendant has other
personal property subject to levy and sale under the process not embraced in the claim of
exemption which he has failed to deliver to the officer levying the process. If such issue
is determined in favor of the plaintiff, the value of such property shall be ascertained and
estimated in ascertaining the amount of the exemption to which the defendant is entitled and
be deducted from his or her claim in contest as if such property had been selected by him
or her as part of his or her exemptions. (Code 1876, §2839; Code 1886, §2531;...
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27-2-9
Section 27-2-9 Commissioner of Insurance - Annual report. As early as consistent with full
and accurate preparation, the commissioner shall annually make a report to the Governor of
his official transactions during the preceding calendar year. He shall include in the report:
(1) A statement of the receipts and expenditures of the department for the preceding year;
(2) An exhibit of the financial condition and business transactions during the preceding year
of insurers authorized to transact business in this state, as disclosed by the financial statements
of the insurers filed with the commissioner; (3) Names of insurers whose business was closed
during the year, the cause thereof, and amount of assets and liabilities as ascertainable;
(4) Names of insurers against whom delinquency or similar proceedings were instituted and
a concise statement of the circumstances and results of each such proceeding; (5) His recommendations
as to amendments or supplementation of laws affecting...
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36-19-24
Section 36-19-24 Reports by insurance companies as to fire losses. Every fire insurance company
transacting business in this state shall report to the Fire Marshal, through the secretary
or other representative of the insurance company, all fire losses on all property insured
in such company within the state, showing the owner and occupant of the premises burned, the
date of the fire, the location, the cause of the fire, occupancy, the amount of insurance,
the sound value of the property and the amount of loss paid. Such report shall be made monthly
on or before the tenth day of each month. In case of fire of suspicious origin, an immediate
preliminary report shall be made through a representative of the insurance company, stating
the name of the owner and occupant of the premises burned, the date of the fire, the location
and occupancy and such other facts and circumstances as known by them tending to establish
the cause and origin of the fire. Such report shall be in addition to and...
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43-2-139
Section 43-2-139 Inventory as evidence. In an action against an executor or administrator,
in which the fact of his having administered the estate of his testator or intestate, or any
part thereof, comes in issue, and the inventory of the property of the deceased, filed by
him, is given in evidence, the effect of the same may be repelled by evidence: (1) That any
property has been omitted in such inventory, or was not returned therein at its full value,
or since the filing thereof has increased in value; or (2) That such property has perished,
or been lost without the fault of such executor or administrator, or that it has been fairly
sold, according to law, at a less price than the value so returned, or that, since the return
of the inventory, such property has deteriorated or decreased in value; and in such action
the defendant cannot be charged for anything in action specified in the inventory, unless
it appears that it was, or might have been, collected by the exercise of due...
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43-2-647
Section 43-2-647 Refunding bonds - Bond stands as security; action on bond. (a) Such refunding
bond stands as security for the executor or administrator, should the assets in his hands,
after any payment of money or delivery of property under the order of the court, prove insufficient
to pay the debts, claims and charges against the estate, and the executor or administrator
pays the same; and also as security for the creditors of the estate; and any creditor may
bring a civil action thereon. (b) The extent of the recoveries on such bond is the amount
or value of the property received by the legatee or distributee and interest on such amount
or value from the date of its receipt; and the value of property received may be proved by
the entry of record, made according to the provisions of this division or other evidence;
and civil actions may be brought on such bond from time to time in the name of any person
aggrieved until the whole amount of the liability, as determined by this...
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