Part 1 - EQUALIZATION OF ASSESSMENTS
- Section 48-5-260 - Purpose of part
- Section 48-5-261 - Classification of counties for administration of part
- Section 48-5-262 - Composition and duties of county appraisal staffs; "county civil service system" defined
- Section 48-5-263 - Qualifications, duties, and compensation of appraisers
- Section 48-5-264 - Designation and duties of chief appraiser
- Section 48-5-264.1 - Right of chief appraiser and others to inspect property; supplying identification to occupant of property; statement to be included in tax bill
- Section 48-5-265 - Formation of joint county property appraisal staffs
- Section 48-5-266 - Submission by chief appraiser of assessment list with supporting information; attendance and providing of information at appeal hearings
- Section 48-5-267 - State payments for minimum staff of appraisers; state salary supplements for qualified appraisers
- Section 48-5-268 - Training courses for new appraisers; continuing education for experienced appraisers; member of county appraisal staff to appraise tangible personal property
- Section 48-5-269 - Authority to promulgate rules and regulations regarding uniform books, records, forms, and manuals; limits on change in current use value of conservation use property
- Section 48-5-269.1 - Adoption by commissioner and requirement of use of uniform procedural manual for appraising tangible personal property
- Section 48-5-270 - Commissioner's authority to purchase, develop, prescribe, and improve electronic data processing systems regarding property valuation and assessment
- Section 48-5-271 - Table of values for conservation use value of forest land
- Section 48-5-272 - [Reserved] Duty of county board of tax assessors and county governing authority to effect adjustments to digest and millage levy
- Section 48-5-273 - Counties to submit tax rate to commissioner
- Section 48-5-274 - Establishment of equalized adjusted property tax digest; establishment and use of average ratio; information to be furnished by state auditor; grievance procedure; information to be furnished by commissioner
- Section 48-5-275 - Applicability of part