Article2. 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.