Article 1. General Provisions.

§ 40-7-1. Authority of tax assessor; duties of taxpayer.

§ 40-7-2. Commencement and completion of assessment; supplemental assessment.

§ 40-7-2.1. Timing of property assessments, etc., homestead exemption.

§ 40-7-3. Duty of assessor to visit voting places for purpose of listing; notice of times assessor will attend to receive returns.

§ 40-7-4. Taxpayer to attend appointment and return list of property; failure to furnish description of real estate.

§ 40-7-5. Oath to be administered before return made.

§ 40-7-6. Assessor to interrogate as to items and details of property; listing exempt property.

§ 40-7-7. When taxpayer may mail list or send by another person.

§ 40-7-8. Oath to be used on bottom of assessment sheet.

§ 40-7-9. Assessor authorized to correct error in computing taxes due.

§ 40-7-9.1. Correction of error made in assessment, computation, etc.; collection and refunds due to errors.

§ 40-7-10. Allowance of statutory exemptions; property no longer exempt.

§ 40-7-11. Failure to report improvements.

§ 40-7-12. Fraudulent failure to report change in condition of property, etc.

§ 40-7-13. Assessment of property in possession of commission merchants and assignees and consignees authorized to sell.

§ 40-7-14. Taxpayer to give estimated values; preceding year's valuation entered by assessor.

§ 40-7-15. Property to be appraised at fair market value.

§ 40-7-16. How real estate may be described.

§ 40-7-17. By whom property should be listed.

§ 40-7-18. Allocation of tax obligation between transferor and foreign corporate transferee of property sold for certain purposes.

§ 40-7-19. Demand against persons failing to make returns.

§ 40-7-20. Separate returns to be filed in individual and fiduciary capacity.

§ 40-7-21. Failure to fill out schedules or lists or give information or subscribe oaths; authority for enforcement of imposed taxes.

§ 40-7-22. Procedure by assessor upon failure to procure list.

§ 40-7-23. Assessment of escaped taxes; avoidance of penalty; notice and collection.

§ 40-7-24. Failure to make return of gross or net receipts or commissions from business.

§ 40-7-25. Estimation of fair market value; assessment list; notice; objections.

§ 40-7-25.1. Current use value of Class III property - Definition; appraisal of property at request of owner; legislative intent; applicability of section; method of valuation; factors considered in appraisal; rules and regulations of Department of Revenue; hearing objections.

§ 40-7-25.2. Current use value of Class III property - Qualification procedure; appeal from denial of application; new owner required to reapply upon sale of property.

§ 40-7-25.3. Current use value of Class III property - Conversion of property to other taxable use.

§ 40-7-26. Department of Revenue may act in advisory capacity; effect of approval of valuation by department; nonapproved assessment docket.

§ 40-7-27. Assessor to certify correctness of returns, notify Department of Revenue and deliver to board of equalization.

§ 40-7-28. Correction of improvement assessment when improvements nonexistent.

§ 40-7-29. By whom and when penalties remitted.

§ 40-7-30. Assessor notified of appointment of fiduciaries.

§ 40-7-31. Assessment to "owners unknown."

§ 40-7-32. Fees of assessor for returns on escaped property.

§ 40-7-33. Book of assessments - Required; form; use of assessment lists in lieu of book.

§ 40-7-34. Book of assessments - To be certified by department.

§ 40-7-35. Same abstracts of property contained in book.

§ 40-7-36. Book showing amount of taxes delivered to collector.

§ 40-7-37. Plat books - Blocks and lots platted and recorded.

§ 40-7-38. Plat books - All real estate.

§ 40-7-39. Plat books - Annual revision.

§ 40-7-40. Plat books - Failure to comply with Sections 40-7-37 through 40-7-39.

§ 40-7-41. Plat books - Where kept.

§ 40-7-42. Levy of taxes from book of assessments.

§ 40-7-43. Duties of assessor when he has reason to believe property may be removed or otherwise escape taxation.

§ 40-7-44. Assessment against auctioneers.

§ 40-7-45. Appeals - Right; time.

§ 40-7-46. Appeals - Notice.

§ 40-7-47. Appeals - Trial.

§ 40-7-48. Appeals - Judgment of revaluation.

§ 40-7-49. Rules and regulations.

Article 1A. Business Personal Property Tax.

§ 40-7-55. Short form tax return; itemized listings.

§ 40-7-56. Optional Personal Property Assessment Link.

§ 40-7-57. Filing returns; penalites and interest.

§ 40-7-58. Design and operation of system; advisory committee.

§ 40-7-59. Alternative systems.

Article 2. Statewide Property Reappraisal.

Division 1. General Provisions.

§ 40-7-60. Inspection and supervision of program; regulation by schedule of individual county-by-county reappraisal.

§ 40-7-61. Procedures and standards; contract work to be inspected and approved by department.

§ 40-7-62. Property appraised at fair and reasonable market value; basis of assessment for ad valorem taxes.

§ 40-7-63. Time for completion of appraisal.

§ 40-7-64. Department to prescribe procedures, standards, forms, records, and progress reports for counties and to design permanent uniform record system.

§ 40-7-65. Employment of appraisal firms as consultants; firms or appraisers to be bona fide state residents.

§ 40-7-66. Consultations with county governing bodies and tax assessors; determination of system of appraisal; general schedule for completion of appraisal to be established.

§ 40-7-67. Department may act when county fails to comply; personnel; employees of county to meet department's requirements without becoming employees of state Merit System; appraiser's qualifications.

§ 40-7-68. Cost of program for equalization of ad valorem taxes to be prorated among county agencies.

§ 40-7-69. Authority to issue revenue bonds to finance program.

§ 40-7-70. Annual appropriation to department; establishment of fund to maintain program of equalization; credit against state's portion of expenses in county reappraisal; county may be charged pro rata share of expense.

§ 40-7-71. Department to certify that county property appraised at fair market value; basis for equalization of assessments; values subject to review; hearing of complaints; appeals; compensation of members of county board of equalization.

§ 40-7-72. Additional appropriations.

§ 40-7-74. Administration of program.

§ 40-7-73. Avoidance or frustration of provisions or intent of article.

§ 40-7-75. Reappraisal of taxable property in Marshall County.

Division 2. County Bonds for Purpose of Paying Costs of Reappraisal.

§ 40-7-90. Definitions.

§ 40-7-91. Legislative intent.

§ 40-7-92. Authorization to issue warrants.

§ 40-7-93. Special pledges for payment.

§ 40-7-94. Authorization to issue refunding warrants.

§ 40-7-95. Warrants to be legal investments for trust funds.

§ 40-7-96. Issuance of warrants deemed to constitute audit and allowance of claim.

§ 40-7-97. Conflicts with other laws.

§ 40-7-98. Payment of pro rata shares of principal of and interest on warrants.

§ 40-7-99. Warrants exempt from laws relative to usury, interest, etc.

§ 40-7-100. Division supplemental to Division 1 of this article.