Article 1 - GENERAL PROVISIONS

Section 27-35-1 - Tax lien; attachment; preferences
Section 27-35-3 - Date establishing liability to taxation
Section 27-35-4 - Rates of assessment
Section 27-35-5 - Taxes, increases, penalties and interest recoverable by action
Section 27-35-7 - Where persons and property assessed
Section 27-35-9 - Where banks and other companies assessed
Section 27-35-11 - Banks; how lands of bank taxed
Section 27-35-12 - Banks; personal property of banks taxed
Section 27-35-13 - Assessment in election districts and towns
Section 27-35-15 - Personal property; how assessed
Section 27-35-17 - Tax list; form; tax commission to provide
Section 27-35-19 - Tax lists; supervisors to furnish to assessors
Section 27-35-21 - Tax list made on printed list
Section 27-35-23 - Taxpayer to furnish list; nonresidents to be assessed
Section 27-35-25 - Assessment rolls; State Tax Commission to prescribe form and have such rolls maintained on electronic media
Section 27-35-27 - Assessor to have one of the rolls
Section 27-35-29 - How value estimated; proceedings in case of undervaluation
Section 27-35-31 - Corporations and joint stock companies; how taxed
Section 27-35-33 - Assessment of money loaned
Section 27-35-35 - Banks; how taxed
Section 27-35-37 - Branch banks, how assessed
Section 27-35-39 - Banks; tax payment date; consequences of nonpayment
Section 27-35-41 - Certain persons reported by assessor
Section 27-35-43 - Duty of assessor and district attorney in case taxpayer refuse to give his assessment
Section 27-35-45 - Penalty for failure to list personal property for taxation
Section 27-35-47 - Land; when to be assessed
Section 27-35-49 - Assessment of lands; appraisal according to true value
Section 27-35-50 - Determination of true value for purposes of assessment
Section 27-35-51 - Buildings, minerals, etc., separately owned; agreements in connection with financing, design, construction, acquisition, maintenance and/or operation of toll road or toll bridge project
Section 27-35-53 - How lands not rendered assessed; all lands to be accounted for
Section 27-35-55 - How land roll made up
Section 27-35-57 - Requirements directory
Section 27-35-59 - What carried forward to last page
Section 27-35-61 - Description of land
Section 27-35-63 - Land sold to state assessed
Section 27-35-65 - Land commissioner to transmit list
Section 27-35-67 - Land redeemed or purchased from state assessed
Section 27-35-69 - Examination of records by assessor
Section 27-35-71 - School lands taxable when leased
Section 27-35-73 - Assessor not to be paid unless whole county on roll
Section 27-35-75 - Clerk of supervisors to furnish assessor and tax commission certain data
Section 27-35-77 - County superintendent to furnish certain data
Section 27-35-79 - Penalty for failure to comply with requirements of sections 27-35-75 and 27-35-77
Section 27-35-81 - When assessment rolls filed; board may extend time
Section 27-35-83 - Supervisors to equalize rolls; notice to taxpayers
Section 27-35-85 - Assessor to attend meetings of board of supervisors
Section 27-35-87 - What to be done at meetings
Section 27-35-89 - Objections to assessments generally
Section 27-35-91 - Filing of assessment rolls for Harrison County; hearing on objections
Section 27-35-93 - Objections must be filed or assessment to stand
Section 27-35-95 - Meeting not held; objections to assessments; notice given of proper time
Section 27-35-97 - Supervisors may require books and papers to be produced
Section 27-35-99 - Assessments; timber estimators may be employed by supervisors
Section 27-35-101 - Surveys and appraisals authorized
Section 27-35-103 - Pay of persons employed as estimators, surveyors and appraisers
Section 27-35-105 - Approval of assessments
Section 27-35-107 - Effect of certain omissions of assessors upon validity of assessment
Section 27-35-109 - Changes in rolls duty of chancery clerk
Section 27-35-111 - Supervisors to file recapitulation with tax commission
Section 27-35-113 - Department of Revenue to examine recapitulations of assessment rolls; performance standards and parameters for assessment accuracy; assessment ratio studies; proceedings as to counties not in compliance with standards; appeal of order to Board of Tax Appeals; intent of chapter
Section 27-35-115 - Department of Revenue to notify board of supervisors; action on rolls
Section 27-35-117 - Duty of board of supervisors to make changes as directed by Department of Revenue; appeal of decision to Board of Tax Appeals
Section 27-35-119 - Clerk of board of supervisors to mail notice to objecting taxpayer of adjournment of meeting at which final approval of roll entered; appeal from decision of board of supervisors by taxpayer
Section 27-35-121 - Effect of appeal
Section 27-35-123 - Completion of rolls; clerk to prepare and file copies; penalty for failure
Section 27-35-125 - Failure of clerk to make copies; other person appointed
Section 27-35-127 - Rolls to be examined by commission; corrections and approval
Section 27-35-129 - Board to examine roll and determine if new assessment necessary
Section 27-35-131 - Board of supervisors to equalize assessments
Section 27-35-133 - Validation of land roll; correction and revision
Section 27-35-135 - Consideration of land roll; procedure as to changes
Section 27-35-137 - Compensation for reassessment
Section 27-35-139 - Correction of assessments between county lines
Section 27-35-141 - Board may have new assessment roll made when same destroyed
Section 27-35-143 - Change of assessment in certain cases
Section 27-35-145 - Application for change of assessment; hearing; order
Section 27-35-147 - Changes of assessments on motion of board or other officer
Section 27-35-149 - Further procedure under sections 27-35-143 through 27-35-147
Section 27-35-151 - Meetings of board of supervisors
Section 27-35-153 - Addition to rolls by assessor
Section 27-35-155 - Assessment of persons and property having escaped taxation
Section 27-35-157 - Notice to persons assessed for former years
Section 27-35-159 - Tax delinquent lands; change in assessment
Section 27-35-161 - Taxes collected from persons removing
Section 27-35-163 - Appeals from orders of Board of Tax Appeals by person, firm or corporation; appeals from orders of Board of Tax Appeals by Department of Revenue; appeals by state of assessments by Department of Revenue or orders of Board of Tax Appeals
Section 27-35-165 - Approval of reappraisal plans; contractor's performance bond; qualifications for private persons or entities performing reappraisals or appraisal updates for counties; periodic reports
Section 27-35-167 - Receipt of new assessment rolls by taxing districts and adoption of true values