Section 26-26-1113 - Property used for other than church purposes(a) All personal property owned by any church and held for, or used for, commercial, business, rental, or investment purposes or purposes other than church purposes shall be listed for assessment annually for ad valorem tax purposes between the first Monday in January and May 31 of each year.(b) The church or its governing official or board shall annually list for assessment for ad valorem tax purposes all property which is not exempted from the tax under the provisions of this chapter.(c)(1) The Assessment Coordination Division shall promulgate reasonable rules to effectuate the provisions of this chapter.(2) The division shall certify to the various county assessors and to each church in this state, upon request therefor, guidelines to be used in listing nonexempt property for assessment under the provisions of this chapter.Amended by Act 2019, No. 315,§ 2956, eff. 7/24/2019.Acts 1987, No. 1040, §§ 1, 2; 2011, No. 175, § 6.