Published: 2015

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Section 40-3-1 Creation; composition; qualifications of members.

Section 40-3-2 Selection of members; terms of office.

Section 40-3-3 Oath of members.

Section 40-3-4 Filling of vacancies.

Section 40-3-5 Members not to hold other governmental positions.

Section 40-3-6 Secretary of board.

Section 40-3-7 Term of service and schedule of compensation of members.

Section 40-3-8 Proration of compensation payments; employment of staff; inventory of property authorized; authority to contribute to cost of inventory; offices, supplies, etc., in certain counties.

Section 40-3-9 Taking of inventory to be approved.

Section 40-3-10 Inventory and appraisal of property in certain counties.

Section 40-3-11 Cost of inventory - To be prorated.

Section 40-3-12 Cost of inventory - Payable on requisition by presiding officer.

Section 40-3-13 Supervision of preparation of inventories or appraisals.

Section 40-3-14 How compensation payments made.

Section 40-3-15 Chairman of board; rules and regulations.

Section 40-3-16 Duties generally; quorum; powers and duties of agents; protest procedure.

Section 40-3-17 Meetings - Review of assessments.

Section 40-3-18 Meetings - Inspection of tax returns; failure to properly return property.

Section 40-3-19 Meetings - Hearing objections to valuations.

Section 40-3-20 Publication of notice of valuation of property.

Section 40-3-21 Tax assessor to enter corrected values.

Section 40-3-22 Failure to perform duties within specified time not fatal defect.

Section 40-3-23 Service of subpoenas, notices, and other writings.

Section 40-3-24 Appeals - Right.

Section 40-3-25 Appeals - Procedure.

Section 40-3-26 Appeals - Representation of state; state and county officials not to represent taxpayers.