Article 3 - ASSESSMENTS GENERALLY

Section 11-3-1 - Time and basis of assessments; true and actual value; default; reassessment; special assessors; criminal penalty
Section 11-3-1a - Magisterial districts as tax districts; legislative findings; terms defined
Section 11-3-1b - Recordation of plat or designation of land use not to be basis for assessment; factors for valuation; legislative rule; effective dates
Section 11-3-2 - Canvass by assessor; lists of property
Section 11-3-2a - Notice of increased assessment required for real property; exceptions to notice
Section 11-3-3 - Who to furnish property list
Section 11-3-3a - Building or real property improvement notice; notice filed with assessors; when not required; penalties
Section 11-3-4 - Repealed
Section 11-3-5 - Correction of previous property books; entry of omitted property
Section 11-3-5a - Notification to assessor of changed use; independent action of director; penalties; effective date
Section 11-3-6 - Statements of assessed valuations for municipalities and boards of education; extension of levies
Section 11-3-7 - Fixtures and machinery
Section 11-3-7a - Chattel interests in real and tangible personal property
Section 11-3-8 - Who deemed owner for purposes of taxation
Section 11-3-9 - Property exempt from taxation
Section 11-3-10 - Failure to list property, etc.; collection of penalties and forfeitures
Section 11-3-10a - Repealed
Section 11-3-10b - Exemption of bank deposits and money from forfeitures and penalties
Section 11-3-11 - Making or correction of list by assessor
Section 11-3-12 - Assessment of corporate property; reports to assessors by corporations
Section 11-3-13 - Entry of corporate property by assessor
Section 11-3-14 - Assessment of stock, realty and tangible personal property of banks
Section 11-3-14a - Taxation of building and loan associations and federal savings and loan associations
Section 11-3-15 - Assessment of capital used in trade or business by natural persons or unincorporated businesses
Section 11-3-15a - Assessment of property of limited liability companies
Section 11-3-15b - Notice of increase in assessed value of business personal property
Section 11-3-15c - Petition for assessor review of improper valuation of real property
Section 11-3-15d - Administrative review of tangible personal property valuation by assessor
Section 11-3-15e - Contents of petition based on income approach to value of real property
Section 11-3-15f - Rejection of petition; amended petition; appeal options
Section 11-3-15g - Meeting between assessor and petitioner
Section 11-3-15h - Ruling on petition
Section 11-3-15i - Petitioner's right to appeal
Section 11-3-16 - Totals of property books
Section 11-3-17 - Assessment of property of assessor and deputies
Section 11-3-18 - Tax assessment and collection when emergency exists
Section 11-3-19 - Property books; time for completing; extension of levies; copies
Section 11-3-20 - False entries in property books
Section 11-3-21 - Violations where no penalty prescribed
Section 11-3-22 - Expenses of assessors
Section 11-3-23 - Alterations in property books
Section 11-3-23a - Informal review and resolution of classification, taxability and valuation issues
Section 11-3-24 - Review and equalization by county commission
Section 11-3-24a - Protest of classification or taxability to assessor; appeal to Tax Commissioner, appeal to Office of Tax Appeals
Section 11-3-24b - [Repealed]
Section 11-3-25 - [Repealed]
Section 11-3-25a - Payment of taxes that become due while appeal is pending
Section 11-3-25b - Appeal to Office of Tax Appeals
Section 11-3-26 - Contents and effect of order granting relief
Section 11-3-27 - Relief in county commission from erroneous assessments
Section 11-3-28 - Definitions
Section 11-3-29 - Levies to be based only on values ascertained
Section 11-3-30 - Exception
Section 11-3-31 - Generally applied, and usual and customary practices and procedures utilized by assessors prior to the second day of July, one thousand nine hundred eighty-two; limit of liability
Section 11-3-32 - Effective date of amendments
Section 11-3-33 - Rules