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Georgia Commons

Título 48. REVENUE AND TAXATION

Capítulo 5. AD VALOREM TAXATION OF PROPERTY

358 secciones · 48-5-1 a 48-5-607

Legible por máquinas https://georgiacommons.org/code/48-5.md · https://georgiacommons.org/code/index.md · MCP https://mcp.georgiacommons.org/mcp

Artículo 1. GENERAL PROVISIONS

  1. 48-5-1Legislative intent.
  2. 48-5-2Definitions.
  3. 48-5-3Taxable property.
  4. 48-5-4Ad valorem taxation of property of federal corporations and agencies.
  5. 48-5-5No situs status for foreign merchandise in transit and property with contract for commercial printing services.
  6. 48-5-6Return of property at fair market value.
  7. 48-5-7Assessment of tangible property.
  8. 48-5-7.1Tangible real property devoted to agricultural purposes.
  9. 48-5-7.2Preferential assessment for rehabilitated historic property.
  10. 48-5-7.3Preferential assessment for landmark historic property.
  11. 48-5-7.4Preferential assessment for bona fide conservation use property and bona fide residential transitional property.
  12. 48-5-7.5Assessment of standing timber; penalty for failure to timely report; effect of reduction of property tax digest; supplemental assessment.
  13. 48-5-7.6Preferential assessment for brownfield property.
  14. 48-5-7.7Preferential assessment for forest land conservation use property.
  15. 48-5-8Manner and time of making state levy; notice on taxpayer’s ad valorem tax bill.Reservada
  16. 48-5-9Persons liable for taxes on property.
  17. 48-5-9.1Forms of payment.
  18. 48-5-10Returnable property.
  19. 48-5-11Situs for returns by residents.
  20. 48-5-12Situs of returns by nonresidents.
  21. 48-5-13Instruction for local tax officials and staff.
  22. 48-5-14Liability of nonresidents, agents of nonresidents, and their property.
  23. 48-5-15Returns of taxable real property.
  24. 48-5-15.1Returns of real property and tangible personal property located on airport premises.
  25. 48-5-16Return of tangible personal property in county where business conducted; exemptions; boats; aircraft.
  26. 48-5-17Proceedings to determine county entitled to return and payment; collection pending determination; commissions.
  27. 48-5-18Time for making tax returns.
  28. 48-5-19Signature and declaration of persons making returns of taxable property.
  29. 48-5-20Effect of failure to return taxable property; acquisition of real property by transfer; penalty for failure to make timely return.
  30. 48-5-21Return and collection of taxes on property unlawfully exempted.
  31. 48-5-22Penalty for failing to have returned for taxation and to collect taxes on property unlawfully exempted.
  32. 48-5-23Collection and payment of taxes on tangible property in installments; authorization; alternate procedure.
  33. 48-5-24Payment of taxes to county in which returns are made; installment payments, interest, and penalty on delinquent tax payments in certain counties; executions.
  34. 48-5-25Proportionate payments of property taxes by owners and persons with interest in or on property.
  35. 48-5-26Payment of taxes on real property by owners or transferees.
  36. 48-5-27Collection of taxes for former years.
  37. 48-5-28Priority of taxes over other claims; superiority of security deed.
  38. 48-5-29Acquisition of jurisdiction by superior court in ad valorem property tax litigation; payment and distribution of property taxes; excess payments; underpayments.
  39. 48-5-30Filing extension for service personnel serving abroad.
  40. 48-5-31Prepayment by developer of ad valorem or school taxes; time of effect of prepayment agreements; use of prepayment proceeds for public purposes; forfeiture of excess of prepayment over taxes due; validation procedure.
  41. 48-5-31.1Contract with local government and tax commissioner for prepayment of ad valorem taxes.
  42. 48-5-32Publication by county of ad valorem tax rate.
  43. 48-5-32.1Certification of assessed taxable value of property and method of computation; resolution or ordinance required for millage rate; advertisement of intent to increase property tax.
  44. 48-5-33Temporary tax relief to buildings in disaster area; assessment; local authority; appeals.
  45. 48-5-33.1Temporary tax relief for standing timber; procedure; certification form; cooperation with State Forestry Commission; regulations.
  46. 48-5-34Tax bill; procedures and requirements.

Artículo 2. PROPERTY TAX EXEMPTIONS AND DEFERRAL · Parte 1. TAX EXEMPTIONS

  1. 48-5-40Definitions.
  2. 48-5-41Exempt property.
  3. 48-5-41.1Exemption of qualified farm products and harvested agricultural products of family farm entities.
  4. 48-5-41.2Exemption of personal property in inventory for business.
  5. 48-5-41.3Exemption of timber equipment.
  6. 48-5-42Exempt personalty.
  7. 48-5-42.1Exemption for personal property with value not exceeding $20,000.00.
  8. 48-5-43Exemption for fertilizers.
  9. 48-5-44Exemption of homestead occupied by owner; effect of participation in rural housing program.
  10. 48-5-44.1Homestead exemption for certain residents residing in a municipal corporation located in more than one county.
  11. 48-5-44.2Base year homestead exemption.
  12. 48-5-45Application for homestead exemption; unlawful to solicit fee to file application for homestead for another.
  13. 48-5-46Procedure for application for homestead exemption.
  14. 48-5-47Applications for homestead exemptions of individuals 65 or older.
  15. 48-5-47.1Homestead exemptions for individuals 62 or older with annual incomes not exceeding $30,000.00.
  16. 48-5-48Homestead exemption for qualified disabled veterans.
  17. 48-5-48.1Level 1 freeport exemption; application; filing; renewal.
  18. 48-5-48.2Level 1 freeport exemption; referendum.
  19. 48-5-48.3Homestead exemption for senior citizens.
  20. 48-5-48.4Homestead exemption for unremarried surviving spouse of peace officer or firefighter killed in the line of duty.
  21. 48-5-48.5Level 2 freeport exemption; application; filing; renewal.
  22. 48-5-48.6Level 2 freeport exemption; referendum.
  23. 48-5-48.7Freeport exemptions; determination of timely filing; recourse for improper determinations.
  24. 48-5-49Determination of eligibility of applicant for homestead exemption; appeal.
  25. 48-5-50Homestead value credited with exemption; approval of correctness of value, exemption, and difference.
  26. 48-5-50.1Claim and return of constitutional or local law homestead exemptions from county taxes, county school taxes, or municipal or independent school district taxes.
  27. 48-5-51Fraudulent claim of homestead exemption under Code Sections 48-5-44 through 48-5-50; penalty.
  28. 48-5-52Exemption from ad valorem taxation for educational purposes of homesteads of qualified individuals 62 or older; application; replacement of revenue.
  29. 48-5-52.1Exemption from ad valorem taxation for state, county, municipal, and school purposes of homesteads of unremarried surviving spouses of U.S. servicemembers killed in action.
  30. 48-5-53Falsification of information required by Code Section 48-5-52; penalty.
  31. 48-5-54Application of homestead exemptions to properties with multiple titleholders and properties held by administrators, executors, or trustees.
  32. 48-5-55Continuation of constitutional exemptions from ad valorem taxation.
  33. 48-5-56Notice of homestead exemptions from ad valorem taxation to accompany bill for ad valorem taxes on real property.

Artículo 2. PROPERTY TAX EXEMPTIONS AND DEFERRAL · Parte 2. TAX DEFERRAL FOR THE ELDERLY

  1. 48-5-70Short title.
  2. 48-5-71Definitions.
  3. 48-5-72Homestead tax deferral for individuals 62 or older; demonstration of compliance with part.
  4. 48-5-72.1Alternative to tax deferral authorized by Code Section 48-5-72; burden on applicant to demonstrate compliance.
  5. 48-5-73Limitations on grant of homestead tax deferral.
  6. 48-5-74Application for homestead tax deferral; decision by tax official; appeal procedure.
  7. 48-5-75Rate of interest on amount of deferred taxes; time of accrual of interest on deferred taxes.
  8. 48-5-76Deferred taxes and interest constitute prior lien; effect of award for year’s support on liens for deferred taxes.
  9. 48-5-77Annual notification to property owner of sum of deferred taxes and interest outstanding.
  10. 48-5-78Change in ownership or use of, or failure to maintain insurance on, tax-deferred homestead; payment of deferred taxes, interest, and unsatisfied liens.
  11. 48-5-79Prepayment of deferred taxes and accrued interest; partial payments.
  12. 48-5-80Distribution of deferred tax and interest payments; duty to keep record of property and amount of payment.
  13. 48-5-81Payment by holder of deed to secure debt or by mortgagee; effect on right to foreclose.
  14. 48-5-82Prohibition of clauses preventing applications for homestead tax deferral; exceptions.
  15. 48-5-83Construction of part.
  16. 48-5-84Penalties for willfully filing incorrect information.

Artículo 3. COUNTY TAX OFFICIALS AND ADMINISTRATION · Parte 1. TAX RECEIVERS

  1. 48-5-100Election of tax receivers; term of office; commission; vacancy.Reservada
  2. 48-5-101Oath and bond for tax receivers.
  3. 48-5-102Liability of tax receivers and sureties; action on tax receiver’s bond.
  4. 48-5-103Duties of tax receivers.
  5. 48-5-104Refusal by tax receiver or tax commissioner to receive returns; penalty.
  6. 48-5-105Tax return forms furnished by commissioner to tax receivers and tax commissioners.
  7. 48-5-105.1Uniform tangible personal property tax forms.
  8. 48-5-106Time and manner of making and furnishing county tax digests.
  9. 48-5-107Form and size, binding, and labeling of digests.Reservada
  10. 48-5-108Entry of returns in digests.
  11. 48-5-109Accumulation of statistical information on taxpayers by tax receivers and tax commissioners.

Artículo 3. COUNTY TAX OFFICIALS AND ADMINISTRATION · Parte 2. TAX COLLECTORS

  1. 48-5-120Election of tax collectors; term of office; commission; vacancy.Reservada
  2. 48-5-121Oath of office for tax collectors.
  3. 48-5-122Bonds for tax collectors and tax commissioners.
  4. 48-5-123Approval, filing, and recording of bonds.
  5. 48-5-124Liability of tax collectors, tax commissioners, and sureties; action on bond.
  6. 48-5-125Collection before bond given and oath taken; penalty.
  7. 48-5-126Temporary appointee where tax collector or tax commissioner fails to give satisfactory bond.
  8. 48-5-126.1Training classes for county tax collectors and tax commissioners.
  9. 48-5-127Duties of tax collectors.
  10. 48-5-128Transfer of duties from outgoing to incoming tax collector or tax commissioner.
  11. 48-5-128.1Appointment in certain counties of chief deputy tax commissioner; filling vacancy in office of chief deputy; succession to office of tax commissioner.
  12. 48-5-129Allowance of insolvent lists; reissuance of executions before allowance of insolvent lists.
  13. 48-5-130Allocation of tax on insolvent lists; contents of list of insolvent taxpayers.
  14. 48-5-131Retention of copy of insolvent list by county governing authority; collection of executions.
  15. 48-5-132Disposition of insolvent lists.
  16. 48-5-133Crediting tax collectors and tax commissioners with insolvent lists.
  17. 48-5-134Extension of time to complete digests and pay taxes.
  18. 48-5-135Effect of collection or attempted collection of taxes before filing digest with commissioner.
  19. 48-5-136Schedule of defaulters.Reservada
  20. 48-5-137Tax collectors and tax commissioners as ex officio sheriffs.
  21. 48-5-137.1Advertising as additional cost of execution.
  22. 48-5-138Cashbook to be kept by tax collectors and tax commissioners; recording disbursements; audit.
  23. 48-5-139Failure by tax collector or tax commissioner to keep cashbook; penalty.
  24. 48-5-140Accountability of tax collectors and tax commissioners to county governing authority; effect of failure to account; appointment of successor.
  25. 48-5-141Periodic payment to proper officials of money collected by tax collector or commissioner, sheriff, or constable.
  26. 48-5-142Weekly report of taxes collected by tax collector or tax commissioner to county governing authority.
  27. 48-5-143Monthly remittance of state taxes to commissioner.
  28. 48-5-144Furnishing report forms by commissioner.
  29. 48-5-145Effect of neglect of duty by tax collector or tax commissioner.
  30. 48-5-146Receipt of checks or money orders by tax commissioner or tax collector; liability for unpaid checks or money orders; penalty.
  31. 48-5-147Use of lock box system for mailed tax returns and payments.
  32. 48-5-148Interest on unpaid taxes; rate; record of interest and taxes collected.
  33. 48-5-149Rate of interest and penalty on delinquent ad valorem taxes in certain counties; application during appeal of assessment.Reservada
  34. 48-5-150Alternative provisions for interest and final settlements; rate of interest; reports; forfeiture of commissions.
  35. 48-5-151Interest payments by tax collectors and tax commissioners.
  36. 48-5-152Effect of failure to collect interest and make reports and settlements; penalty.
  37. 48-5-153Reports of unpaid taxes by tax collector and tax commissioner to commissioner and county governing authority; final settlement period.
  38. 48-5-154Annual accounting reports; citations for default, negligence, or bad faith; approval in whole or in part.
  39. 48-5-155Removal or suspension of tax collector or tax commissioner failing to account or defaulting; opportunity for hearing; citation.
  40. 48-5-156Surety’s right to demand release from future liability; office vacated by failure to provide new bond; liability of new surety.
  41. 48-5-157Transfer of executions to tax collector, tax commissioner, or surety held liable for failure to collect taxes; subrogation.
  42. 48-5-158Nonliability of tax collector, tax commissioner, and surety for failure to collect taxes.
  43. 48-5-159False reports of taxes collected by tax collector or tax commissioner pursuant to this article; penalty.
  44. 48-5-160Duty of tax collectors and tax commissioners to keep stub book of tax receipts.Reservada
  45. 48-5-161Issue of execution; execution docket; levy administration fee; collection; inspection by grand jury.
  46. 48-5-162Penalties for violations of subsection (a) of Code Section 48-5-161.
  47. 48-5-163Fee for issuing tax executions; allowance of costs on executions.Reservada
  48. 48-5-164Uncollected taxes; rights and duties of incoming and outgoing tax collectors or tax commissioners.
  49. 48-5-165Duty of tax collector to instruct taxpayers that negotiable instruments are to be made payable to county tax office.

Artículo 3. COUNTY TAX OFFICIALS AND ADMINISTRATION · Parte 3. COMPENSATION

  1. 48-5-180Rates of commissions.
  2. 48-5-181Deductions of default and insolvent lists for net amount of digests.
  3. 48-5-182Payment of commissions to tax receivers.
  4. 48-5-183Salaries of tax collectors and tax commissioners.
  5. 48-5-183.1Monthly contingent expense allowance for the operation of the office of the tax commissioner.
  6. 48-5-184Deferred compensation plan for eligible tax commissioners; contributions.

Artículo 3. COUNTY TAX OFFICIALS AND ADMINISTRATION · Parte 4. DELINQUENT TAX OFFICIALS

  1. 48-5-200Issuance of process against tax receiver, tax collector, or tax commissioner indebted in any way to state.
  2. 48-5-201Issuance of executions against tax collector or tax commissioner upon failure to settle accounts; allowance of credits; interest only on amount of default.
  3. 48-5-202Direction to sheriffs of executions against tax collectors, tax receivers, and tax commissioners; suspension of collection; property bound; proceedings of sale.
  4. 48-5-203Affidavit of illegality to execution against tax collector, tax commissioner, and sureties; trial; damages for delay; appeal.
  5. 48-5-204Authority to vacate commissions of defaulting tax collectors, tax commissioners, or tax receivers; filling vacancies.
  6. 48-5-205Penalties for incomplete or improper digests.
  7. 48-5-206Liability of tax receiver or tax commissioner for making false entry of a return or for causing taxpayer to pay more than lawful tax.Derogada

Artículo 3. COUNTY TAX OFFICIALS AND ADMINISTRATION · Parte 5. COUNTY TAX OFFICIALS

  1. 48-5-210Election of county tax receivers, tax collectors, and tax commissioners; qualifications.
  2. 48-5-211Interim and emergency filling of vacancies in office of tax receiver, collector, or commissioner.
  3. 48-5-212Chief deputy tax receiver, collector, or commissioner; appointment; duties; assumption of duties of tax commissioner.

Artículo 4. COUNTY TAXATION

  1. 48-5-220Purposes of county taxes.
  2. 48-5-221 a 48-5-231(sin encabezado impreso)Reservada
  3. 48-5-232Advertisement of county property tax assessment.Reservada
  4. 48-5-233Official collection and paying over of county taxes.
  5. 48-5-234Enforcement of collection and payment of county property taxes.
  6. 48-5-235Liability of tax commissioners and tax collectors for default or improper conduct.
  7. 48-5-236Allowance of commissions of tax commissioners or tax collectors.
  8. 48-5-237Payment of taxes where property lies in more than one county.
  9. 48-5-238Executions against persons holding county money.
  10. 48-5-239Affidavit of illegality by person against whom execution issues.
  11. 48-5-240Borrowing county money.
  12. 48-5-241Refund or credit of county taxes.
  13. 48-5-242Waiver of penalties or interest due on unpaid taxes.
  14. 48-5-243Waiver of penalty or interest when default due to military service.

Artículo 5. UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION · Parte 1. EQUALIZATION OF ASSESSMENTS

  1. 48-5-260Purpose of part.
  2. 48-5-261Classification of counties for administration of part.
  3. 48-5-262County appraisal staff; qualifications; inclusion of employees of county board of tax assessors in county civil service system.
  4. 48-5-263Qualifications, duties, and compensation of appraisers.
  5. 48-5-264Designation and duties of chief appraiser.
  6. 48-5-264.1Right to inspect property; display of identification; notification of right to file property tax return.
  7. 48-5-265Formation of joint county property appraisal staffs.
  8. 48-5-266Submission by chief appraiser of assessment list with supporting information; attendance and providing of information at appeal hearings.
  9. 48-5-267State payments for minimum staff of appraisers; state salary supplements for qualified appraisers.
  10. 48-5-268Training and continuing education courses for appraisers; designated staff member to appraise tangible personal property.
  11. 48-5-269Authority to promulgate rules and regulations regarding uniform books, records, forms, and manuals; limits on change in current use value of conservation use property.
  12. 48-5-269.1Adoption by commissioner and requirement of use of uniform procedural manual for appraising tangible personal property.
  13. 48-5-270Commissioner’s authority to purchase, develop, prescribe, and improve electronic data processing systems regarding property valuation and assessment.
  14. 48-5-271Table of values for conservation use value of forest land.
  15. 48-5-272Duty of county board of tax assessors and county governing authority to effect adjustments to digest and millage levy.Reservada
  16. 48-5-273Counties to submit tax rate to commissioner.
  17. 48-5-274Establishment of equalized adjusted property tax digest; information to be furnished by commissioner.
  18. 48-5-275Applicability of part.

Artículo 5. UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION · Parte 2. COUNTY BOARDS OF TAX ASSESSORS

  1. 48-5-290Creation of county board of tax assessors; composition.
  2. 48-5-291Qualifications for members; approved appraisal courses; rules and regulations.
  3. 48-5-292Ineligibility of county tax assessors to hold other offices; applicability in certain counties.
  4. 48-5-293Oaths of office.
  5. 48-5-294Compensation.
  6. 48-5-295Terms of office; vacancies; removal by county governing authority.
  7. 48-5-295.1Performance review board.
  8. 48-5-295.2Independent performance review board; written report; withholding of funds.
  9. 48-5-296Removal from office on petition of freeholders; appeals.
  10. 48-5-297Meetings.
  11. 48-5-298Selection of chairman and secretary; employment contracts with persons to assist board; payment of expenses.
  12. 48-5-299Ascertainment of taxable property; investigations; assessments; penalty on unreturned personal property; effect of reduced valuation.
  13. 48-5-299.1Designation of board of assessors to receive tax returns.
  14. 48-5-300Power to summon witnesses and require production of documents; exempt documents; contempt proceedings.
  15. 48-5-300.1Time period for taxation of personal property; extension by consent; refunds.
  16. 48-5-301Time for presentation of returns by tax receiver or tax commissioner.
  17. 48-5-302Time for completion of revision and assessment of returns; submission of completed digest to commissioner.
  18. 48-5-303Correction of mistakes in digest; notification of correction.
  19. 48-5-304Conditions, procedures, and limitations on approval of tax digests when assessments in arbitration or on appeal; withholding of grants by Office of the State Treasurer.
  20. 48-5-305Valuation of property not in digest.
  21. 48-5-306Annual notice of current assessment; contents; posting notice; new assessment description.
  22. 48-5-306.1Brochures describing exemptions and preferential assessments available to taxpayers.
  23. 48-5-306.2Annual calculation and certification of estimated roll-back rate.
  24. 48-5-307Service of papers; fees.
  25. 48-5-308Effect of part on laws granting additional authority to county boards of tax assessors.
  26. 48-5-309Applicability to counties electing members of board of tax assessors.
  27. 48-5-310Temporary collection of taxes pending approval or appeal of disapproval of digest.
  28. 48-5-311Creation of county boards of equalization; duties; review of assessments; appeals.
  29. 48-5-312Status of ad valorem taxes pending review in certain counties and municipalities; petition for lower assessment due to casualty.Reservada
  30. 48-5-313Applicability of part.
  31. 48-5-314Confidentiality of taxpayer records; exceptions; penalties.

Artículo 5. UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION · Parte 3. STATE LOANS TO COUNTIES

  1. 48-5-330Financial aid to counties for programs to evaluate and equalize assessments; terms of contract; limitations; procedure when state funds insufficient.
  2. 48-5-331Capital fund for loans to counties for property valuation and equalization purposes.

Artículo 5A. EXAMINATION OF COUNTY TAX DIGESTS

  1. 48-5-340Purpose of article.
  2. 48-5-341Definitions.
  3. 48-5-342Commissioner to examine digests.2 versiones
  4. 48-5-342.1Digest evaluation cycles established; time for review of digest.
  5. 48-5-343Approval of digests.
  6. 48-5-344Conditional approval of digests.
  7. 48-5-345Receipt for digest and order authorizing use; assessment if deviation from proper assessment ratio.
  8. 48-5-346Effect of conditionally approving next subsequent digest.
  9. 48-5-347Ad Valorem Assessment Review Commission created; appointment of members; terms; vacancies; expenses.Reservada
  10. 48-5-348Appeal from conditional approvals.
  11. 48-5-349Composition of commission members.Reservada
  12. 48-5-349.1Commission chairman; appeals boards; assignment of commission to department.Reservada
  13. 48-5-349.2Procedure for appeal to department.
  14. 48-5-349.3Appeal to superior court.
  15. 48-5-349.4Compliance with decision of appeals board or court as correction of deficiency.
  16. 48-5-349.5Annual report.

Artículo 6. MUNICIPAL TAXATION

  1. 48-5-350Power to levy and collect tax to provide funds for municipal development authorities.
  2. 48-5-351Power to levy and collect taxes to pay benefits under teacher retirement systems.
  3. 48-5-352Determination of fair market value for county and municipal ad valorem property taxation purposes; counties to furnish information relative to fair market value of property.
  4. 48-5-353Basis for fair market value of property subject to both municipal and county ad valorem taxes.
  5. 48-5-354Law governing municipal and county occupation taxes for certain salespersons and merchants.
  6. 48-5-355Exemption from municipal tax or license fee of certain goods purchased in carload lots for distribution among several purchasers.
  7. 48-5-356Exemption from municipal taxation of agricultural products and livestock raised in state.
  8. 48-5-357Frontage owned by state or subdivisions abutting streets or sidewalks treated as owned by individuals for purpose of assessment for improvements; designation of signers.
  9. 48-5-358Executions for collection of assessments for paving streets, laying sewers, or other improvements; sales at public auction; right of redemption.
  10. 48-5-359Sale of property for taxes due municipality; purchase and sale by municipality; recitals in tax deeds prima-facie correct; distribution and retention of proceeds of sale.
  11. 48-5-359.1Contracts for county tax commissioners to prepare municipal tax digests and assess and collect municipal taxes.
  12. 48-5-360Issuance and service of summons of garnishment against person holding property of defendant owing municipal taxes; entries on execution and returns; proceedings.
  13. 48-5-361Applicability to counties.

Artículo 7. MISCELLANEOUS LOCAL ADMINISTRATIVE PROVISIONS

  1. 48-5-380Refunds of taxes and license fees by counties and municipalities; time and manner of filing claims and actions for refund; authority to approve or disapprove claims.
  2. 48-5-381Reserve funds of counties and municipalities.

Artículo 8. SCHOOL TAXATION

  1. 48-5-400Power of county governing authorities to levy and collect taxes for educational purposes.
  2. 48-5-401Annual recommendation by county boards of education to county governing authorities of school tax rate.
  3. 48-5-402Public utility property in school districts subject to school tax; returns to show fair market value of property; assessment and collection of school tax by commissioner; contesting taxability.
  4. 48-5-403Assessment of property subject to school taxes by tax commissioners or tax receivers; adoption and use of assessment by county boards of education; contesting taxability.Reservada
  5. 48-5-404Collection of county school taxes by tax commissioners or tax collectors; collection of school taxes and commissions in certain counties.
  6. 48-5-405Levy and collection of tax by municipalities for independent school systems; authorized purposes for expenditures.

Artículo 9. FRANCHISES

  1. 48-5-420“Special franchise” defined.
  2. 48-5-421Taxation of unenumerated franchises.
  3. 48-5-421.1Certain property projects shall not constitute special franchises.
  4. 48-5-422Returns to commissioner; effect of filing certified copy of authorization of franchise.
  5. 48-5-423Ascertainment of valuations of special franchises; levy and collection of tax.
  6. 48-5-424Returns of special franchises exercised in more than one county, municipality, or school district; apportionment of valuation; certification by commissioner; collection and enforcement.
  7. 48-5-425Deductions from special franchise tax due any county, municipality, or school district.

Artículo 10. AD VALOREM TAXATION OF MOTOR VEHICLES, MOBILE HOMES, CERTAIN EQUIPMENT, AND CERTAIN INVENTORY · Parte 1. GENERAL PROVISIONS

  1. 48-5-440Definitions.
  2. 48-5-441Classification of motor vehicles and mobile homes as separate classes of tangible property for ad valorem taxation purposes; procedures prescribed in article exclusive.
  3. 48-5-441.1Classification of motor vehicles for purposes of ad valorem taxation.
  4. 48-5-442Preparation and distribution of uniform evaluation of motor vehicles for tax purposes.
  5. 48-5-442.1Definitions; determination of valuation of commercial vehicle for ad valorem tax purposes.
  6. 48-5-443Ad valorem tax rate.
  7. 48-5-444Place of return of motor vehicles and mobile homes.
  8. 48-5-445Collection of ad valorem taxes by tax collectors or tax commissioners.
  9. 48-5-446Remittance of taxes collected to tax authority; time.
  10. 48-5-447Compensation of tax collectors and tax commissioners; collection and disposition of fees and commissions.
  11. 48-5-448Value of all returned motor vehicles and mobile homes included in tax digest.
  12. 48-5-449Discretion of county governing authorities to expend county funds for additional help and equipment.
  13. 48-5-450Contesting tax assessments; filing affidavit of illegality; bond; trial in superior court; appeal.
  14. 48-5-451Penalty for failure to make return or pay tax on motor vehicle or mobile home.

Artículo 10. AD VALOREM TAXATION OF MOTOR VEHICLES, MOBILE HOMES, CERTAIN EQUIPMENT, AND CERTAIN INVENTORY · Parte 2. MOTOR VEHICLES

  1. 48-5-470Exemption of driver educational motor vehicles from ad valorem taxation.
  2. 48-5-470.1Exemption of motor vehicles used for transporting persons with disabilities or disabled students to or from educational institutions.
  3. 48-5-470.2Exemption of vans and buses owned by religious groups.
  4. 48-5-471Motor vehicles subject to ad valorem taxation.
  5. 48-5-472Ad valorem taxation of motor vehicles owned and held by dealers for retail sale.
  6. 48-5-473Returns for taxation; application for and issuance of license plates upon payment of taxes due.
  7. 48-5-474Application for registration and purchase of license plate constitutes return; form of application.
  8. 48-5-475Tax collectors and tax commissioners as agents of commissioner for accepting applications for registration of motor vehicles.
  9. 48-5-476Collection procedure when taxing county differs from county of purchaser’s residence.
  10. 48-5-477Requirement for paying tax prior to purchasing license plate on motor vehicles not subject to ad valorem taxation.
  11. 48-5-478Constitutional exemption from ad valorem taxation for disabled veterans.
  12. 48-5-478.1Ad valorem taxation; exemption of certain motor vehicles owned by former prisoners of war.
  13. 48-5-478.2Tax exemption for veterans awarded the Purple Heart citation.
  14. 48-5-478.3Tax exemption for veterans awarded Medal of Honor.
  15. 48-5-478.4Exemption from ad valorem taxes for motor vehicle owned by veterans’ organization.

Artículo 10. AD VALOREM TAXATION OF MOTOR VEHICLES, MOBILE HOMES, CERTAIN EQUIPMENT, AND CERTAIN INVENTORY · Parte 3. MOBILE HOMES

  1. 48-5-490Mobile homes owned on January 1 subject to ad valorem taxation.
  2. 48-5-491Ad valorem taxation of mobile homes owned and held by dealers for sale; returns of dealers’ inventory; dealer’s assessed value; determination of tax rate; time for payment of taxes; mobile homes in transit on January 1.Reservada
  3. 48-5-492Issuance of mobile home location permits; issuance and display of decals.
  4. 48-5-493Failure to attach and display decal; penalties; venue for prosecution.
  5. 48-5-494Returns for taxation; application for and issuance of mobile home location permits upon payment of taxes due.
  6. 48-5-495Collection procedure when taxing county differs from county of purchaser’s residence.

Artículo 10. AD VALOREM TAXATION OF MOTOR VEHICLES, MOBILE HOMES, CERTAIN EQUIPMENT, AND CERTAIN INVENTORY · Parte 4. HEAVY-DUTY CONSTRUCTION EQUIPMENT OWNED BY NONRESIDENTS

  1. 48-5-500Definitions.
  2. 48-5-501Equipment subject to ad valorem taxation.

Artículo 10. AD VALOREM TAXATION OF MOTOR VEHICLES, MOBILE HOMES, CERTAIN EQUIPMENT, AND CERTAIN INVENTORY · Parte 5. FARM EQUIPMENT

  1. 48-5-504Self-propelled farm equipment as subclassification of motor vehicle for ad valorem taxation purposes.

Artículo 10. AD VALOREM TAXATION OF MOTOR VEHICLES, MOBILE HOMES, CERTAIN EQUIPMENT, AND CERTAIN INVENTORY · Parte 6. AIRCRAFT HELD IN DEALER’S INVENTORY

  1. 48-5-504.20Exemption for aircraft owned by a dealer and held in inventory for sale or resale.

Artículo 10. AD VALOREM TAXATION OF MOTOR VEHICLES, MOBILE HOMES, CERTAIN EQUIPMENT, AND CERTAIN INVENTORY · Parte 7. WATERCRAFT AND ALL-TERRAIN VEHICLES HELD IN INVENTORY FOR RESALE

  1. 48-5-504.40Watercraft and all-terrain vehicles held in inventory for resale exempt from taxation for limited period of time.

Artículo 10A. AD VALOREM TAXATION OF HEAVY-DUTY EQUIPMENT MOTOR VEHICLES

  1. 48-5-505Definitions.
  2. 48-5-506Heavy-duty equipment motor vehicles; dealers.
  3. 48-5-506.1Partial exemption from ad valorem taxation of heavy-duty equipment motor vehicles.Derogada
  4. 48-5-507Change of method of evaluating heavy-duty equipment motor vehicles for ad valorem taxes; purpose.
  5. 48-5-507.1Effect of rental status on dealer’s inventory.
  6. 48-5-508Appeal of assessed value.
  7. 48-5-509Rules and regulations.

Artículo 11. AD VALOREM TAXATION OF PUBLIC UTILITIES

  1. 48-5-510Definitions.
  2. 48-5-511Returns of public utilities to commissioner; itemization and fair market value of property; other information; apportionment to more than one tax jurisdiction.
  3. 48-5-512Issuance of execution for failure to file return.
  4. 48-5-513Penalty for failure to file return and pay tax; revocation of charter.
  5. 48-5-514Subjection of returns of public utilities for county, municipal, and school taxation to laws governing returns of such property for state taxation.Reservada
  6. 48-5-515Availability of returns and tax documents for public inspection.
  7. 48-5-516Appeals in cases of assessment or of correction of returns to State Board of Equalization; notice; time; procedure.Reservada
  8. 48-5-517Payment of taxes assessed to commissioner by chief executive officers; time of payment.Reservada
  9. 48-5-518Taxation of nonresident sleeping car companies doing business in state; method of assessment; returns to commissioner by chief executive officer.Reservada
  10. 48-5-519Taxation of railroad equipment companies; returns; assessments; collection2 versiones
  11. 48-5-520Taxation of rolling stock and other personal property of railroad companies doing business in state; method of assessment.
  12. 48-5-521Method of assessment of property of railroad companies for purposes of county and municipal taxation.
  13. 48-5-522Notice and demand to file return.Reservada
  14. 48-5-523Affidavit of illegality by public utilities; procedure; requirement that tax be paid; hearing in superior court; effect of failure to pay tax; right of amendment; bond and security.Reservada
  15. 48-5-524Annual report by commissioner to each county board of tax assessors of all public utility property within county; contents; availability for public inspection.

Artículo 12. AD VALOREM TAXATION OF AIRLINE COMPANIES

  1. 48-5-540Definitions.
  2. 48-5-541Property tax return on airline flight equipment; penalties.
  3. 48-5-542Review of returns by commissioner; valuation of aircraft in same manner as other personal property.
  4. 48-5-543Method of valuation of aircraft; apportionment among tax jurisdictions based on plane hours.
  5. 48-5-544Levy and collection of tax upon apportioned valuation of aircraft by local tax jurisdictions.
  6. 48-5-545Submission of proposed valuations for flight equipment and aircraft by commissioner to State Board of Equalization.
  7. 48-5-546Ad valorem taxation, assessment, and apportionment authorized by article exclusive.

Artículo 13. AD VALOREM TAXATION OF QUALIFIED TIMBERLAND PROPERTY

  1. 48-5-600Definitions.
  2. 48-5-600.1Classification of qualified timberland property; exclusive procedures for appraisal and valuation.
  3. 48-5-601Determination of fair market value; access to property; delivery to county tax officials.
  4. 48-5-602Adoption and maintenance of qualified timberland property appraisal manual.
  5. 48-5-603Certification as qualified owner; requirements.
  6. 48-5-604Certification as qualified timberland property; requirements; annual updating; audit; filing with county tax officials.
  7. 48-5-605Appeal of commissioner’s decisions by taxpayer or county board.2 versiones
  8. 48-5-606Appeal of commissioner’s decisions by taxpayers or groups.2 versiones
  9. 48-5-607Adoption of forms and regulations.