Part 2 - COUNTY BOARDS OF TAX ASSESSORS
- Section 48-5-290 - Creation of county board of tax assessors; appointment and number of members; commission; noneligibility of certain individuals
- Section 48-5-291 - Qualifications for members; approved appraisal courses; rules and regulations
- Section 48-5-292 - Ineligibility of county tax assessors to hold other offices; applicability in certain counties
- Section 48-5-293 - Oaths of office
- Section 48-5-294 - Compensation
- Section 48-5-295 - Terms of office; vacancies; removal by county governing authority
- Section 48-5-295.1 - Performance review board
- Section 48-5-295.2 - Independent performance review board; written report; withholding of funds
- Section 48-5-296 - Removal from office on petition of freeholders; appeals
- Section 48-5-297 - Meetings
- Section 48-5-298 - Selection of chairman and secretary; employment contracts with persons to assist board; payment of expenses
- Section 48-5-299 - [See Note] Ascertainment of taxable property; assessments against unreturned personal property; penalty for unreturned property; changing real property values established by appeal in prior year or stipulated by agreement (§ 48-5-299)
- Section 48-5-299.1 - Designation of board of assessors to receive tax returns
- Section 48-5-300 - Power to summon witnesses and require production of documents; exempt documents; contempt proceedings
- Section 48-5-300.1 - Time period for taxation of personal property; extension by consent; refunds
- Section 48-5-301 - Time for presentation of returns by tax receiver or tax commissioner
- Section 48-5-302 - Time for completion of revision and assessment of returns; submission of completed digest to commissioner
- Section 48-5-303 - Correction of mistakes in digest; notification of correction
- Section 48-5-304 - Conditions, procedures, and limitations on approval of tax digests when assessments in arbitration or on appeal; withholding of grants by Office of the State Treasurer
- Section 48-5-305 - Valuation of property not in digest
- Section 48-5-306 - [See Note] Annual notice of current assessment; contents; posting notice; new assessment description (§ 48-5-306)
- Section 48-5-306.1 - Brochures describing exemptions and preferential assessments available to taxpayers
- Section 48-5-307 - Service of papers; fees
- Section 48-5-308 - Effect of part on laws granting additional authority to county boards of tax assessors
- Section 48-5-309 - Applicability to counties electing members of board of tax assessors
- Section 48-5-310 - Temporary collection of taxes pending approval or appeal of disapproval of digest
- Section 48-5-311 - [See Note] Creation of county boards of equalization; duties; review of assessments; appeals (§ 48-5-311)
- Section 48-5-312 - [Repealed] Status of ad valorem taxes pending review in certain counties and municipalities; petition for lower assessment due to casualty
- Section 48-5-313 - Applicability of part
- Section 48-5-314 - Confidentiality of taxpayer records; exceptions; penalties