Article 1A - APPRAISAL OF PROPERTY

Section 11-1A-1 - Tax commissioner to appraise property to ascertain value; relating reappraisal to specified base year, powers and duties of tax commissioner regarding statewide reappraisals
Section 11-1A-2 - Base year for first reappraisal
Section 11-1A-3 - Definitions
Section 11-1A-4 - Identification of property to be appraised; persons required to make return
Section 11-1A-5 - Property excepted from listing for appraisal
Section 11-1A-6 - Supplemental information required to be filed
Section 11-1A-7 - When valuations not certified
Section 11-1A-8 - Ascertainment of assessed value as of the first day of July, one thousand nine hundred eighty-three
Section 11-1A-9 - Subsequent alterations in property; economic change
Section 11-1A-10 - Valuation of farm property
Section 11-1A-11 - Valuation of certain classes or species of property; reserve coal properties; oil producing properties; gas producing properties; timberland; active mining mineral interest; commercial real property and industrial land; commercial and industrial furniture, fixtures, machinery and equipment; intangible personal property; public utility property; vehicles, watercraft and aircraft
Section 11-1A-12 - Division of functions between the tax commissioner and assessor; local exceptions to value; revisions by tax commissioner; participation by assessor in hearings and appeals
Section 11-1A-13 - Assurance of fair treatment
Section 11-1A-14 - Release of results of statewide reappraisal; legislative rule regarding changes in quality or quantity of property; publication and certification of statewide reappraisal
Section 11-1A-15 - Appraisal of property; lists to county officials
Section 11-1A-16 - Administrative review of appraisal
Section 11-1A-17 - Review of appraisal by the county commission sitting as an administrative appraisal review board
Section 11-1A-18 - Review by circuit court on certiorari
Section 11-1A-19 - Subsequent statewide reappraisals required
Section 11-1A-20 - Cooperation of other agencies of state and local government
Section 11-1A-21 - Electronic data processing system network for property tax administration
Section 11-1A-22 - Phase-in, determination thereof, application and limitations
Section 11-1A-23 - Confidentiality and disclosure of property tax returns and return information; offenses; penalties
Section 11-1A-24 - Creation and use of appraisal manual
Section 11-1A-25 - Repealed
Section 11-1A-26 - Appraisal of corporate property; reports to tax commissioner by corporations
Section 11-1A-27 - Repealed
Section 11-1A-28 - Review appraisal requirements; qualifications of review appraisers with respect to residential property; review appraisers to be competent witnesses
Section 11-1A-29 - Requirements for state employees and employees of designated agents; legislative findings; modification of existing contract for mass appraisal; exemption of certain appraisal employees of tax commissioner from civil service
Section 11-1A-29a - Duty of tax commissioner, assessors, sheriffs and county commissions in valuation of property
Section 11-1A-30 - Severability