• Article 1 General Provisions.
• Section 40-7-1 Authority of tax assessor; duties of taxpayer.
• Section 40-7-2 Commencement and completion of assessment; supplemental assessment.
• Section 40-7-2.1 Timing of property assessments, etc., homestead exemption.
• Section 40-7-3 Duty of assessor to visit voting places for purpose of listing; notice of times assessor will attend to receive returns.
• Section 40-7-4 Taxpayer to attend appointment and return list of property; failure to furnish description of real estate.
• Section 40-7-5 Oath to be administered before return made.
• Section 40-7-6 Assessor to interrogate as to items and details of property; listing exempt property.
• Section 40-7-7 When taxpayer may mail list or send by another person.
• Section 40-7-8 Oath to be used on bottom of assessment sheet.
• Section 40-7-9 Assessor authorized to correct error in computing taxes due.
• Section 40-7-9.1 Correction of error made in assessment, computation, etc.; collection and refunds due to errors.
• Section 40-7-10 Allowance of statutory exemptions; property no longer exempt.
• Section 40-7-11 Failure to report improvements.
• Section 40-7-12 Fraudulent failure to report change in condition of property, etc.
• Section 40-7-13 Assessment of property in possession of commission merchants and assignees and consignees authorized to sell.
• Section 40-7-14 Taxpayer to give estimated values; preceding year's valuation entered by assessor.
• Section 40-7-15 Property to be appraised at fair market value.
• Section 40-7-16 How real estate may be described.
• Section 40-7-17 By whom property should be listed.
• Section 40-7-18 Allocation of tax obligation between transferor and foreign corporate transferee of property sold for certain purposes.
• Section 40-7-19 Demand against persons failing to make returns.
• Section 40-7-20 Separate returns to be filed in individual and fiduciary capacity.
• Section 40-7-21 Failure to fill out schedules or lists or give information or subscribe oaths; authority for enforcement of imposed taxes.
• Section 40-7-22 Procedure by assessor upon failure to procure list.
• Section 40-7-23 Assessment of escaped taxes; avoidance of penalty; notice and collection.
• Section 40-7-24 Failure to make return of gross or net receipts or commissions from business.
• Section 40-7-25 Estimation of fair market value; assessment list; notice; objections.
• Section 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.
• Section 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.
• Section 40-7-25.3 Current use value of Class III property - Conversion of property to other taxable use.
• Section 40-7-26 Department of Revenue may act in advisory capacity; effect of approval of valuation by department; nonapproved assessment docket.
• Section 40-7-27 Assessor to certify correctness of returns, notify Department of Revenue and deliver to board of equalization.
• Section 40-7-28 Correction of improvement assessment when improvements nonexistent.
• Section 40-7-29 By whom and when penalties remitted.
• Section 40-7-30 Assessor notified of appointment of fiduciaries.
• Section 40-7-31 Assessment to "owners unknown."
• Section 40-7-32 Fees of assessor for returns on escaped property.
• Section 40-7-33 Book of assessments - Required; form; use of assessment lists in lieu of book.
• Section 40-7-34 Book of assessments - To be certified by department.
• Section 40-7-35 Same abstracts of property contained in book.
• Section 40-7-36 Book showing amount of taxes delivered to collector.
• Section 40-7-37 Plat books - Blocks and lots platted and recorded.
• Section 40-7-38 Plat books - All real estate.
• Section 40-7-39 Plat books - Annual revision.
• Section 40-7-40 Plat books - Failure to comply with Sections 40-7-37 through 40-7-39.
• Section 40-7-41 Plat books - Where kept.
• Section 40-7-42 Levy of taxes from book of assessments.
• Section 40-7-43 Duties of assessor when he has reason to believe property may be removed or otherwise escape taxation.
• Section 40-7-44 Assessment against auctioneers.
• Section 40-7-45 Appeals - Right; time.
• Section 40-7-46 Appeals - Notice.
• Section 40-7-47 Appeals - Trial.
• Section 40-7-48 Appeals - Judgment of revaluation.
• Section 40-7-49 Rules and regulations.
• Article 2 Statewide Property Reappraisal.
• Division 1 General Provisions.
• Section 40-7-60 Inspection and supervision of program; regulation by schedule of individual county-by-county reappraisal.
• Section 40-7-61 Procedures and standards; contract work to be inspected and approved by department.
• Section 40-7-62 Property appraised at fair and reasonable market value; basis of assessment for ad valorem taxes.
• Section 40-7-63 Time for completion of appraisal.
• Section 40-7-64 Department to prescribe procedures, standards, forms, records, and progress reports for counties and to design permanent uniform record system.
• Section 40-7-65 Employment of appraisal firms as consultants; firms or appraisers to be bona fide state residents.
• Section 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.
• Section 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.
• Section 40-7-68 Cost of program for equalization of ad valorem taxes to be prorated among county agencies.
• Section 40-7-69 Authority to issue revenue bonds to finance program.
• Section 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.
• Section 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.
• Section 40-7-72 Additional appropriations.
• Section 40-7-74 Administration of program.
• Section 40-7-73 Avoidance or frustration of provisions or intent of article.
• Section 40-7-75 Reappraisal of taxable property in Marshall County.
• Division 2 County Bonds for Purpose of Paying Costs of Reappraisal.
• Section 40-7-90 Definitions.
• Section 40-7-91 Legislative intent.
• Section 40-7-92 Authorization to issue warrants.
• Section 40-7-93 Special pledges for payment.
• Section 40-7-94 Authorization to issue refunding warrants.
• Section 40-7-95 Warrants to be legal investments for trust funds.
• Section 40-7-96 Issuance of warrants deemed to constitute audit and allowance of claim.
• Section 40-7-97 Conflicts with other laws.
• Section 40-7-98 Payment of pro rata shares of principal of and interest on warrants.
• Section 40-7-99 Warrants exempt from laws relative to usury, interest, etc.
• Section 40-7-100 Division supplemental to Division 1 of this article.