Liability for Taxes; Returns | MidpageLiability for Taxes; Returns
12-37-610Persons liable for taxes and assessments on real property; disabled veterans' property tax exemptions12-37-620Certain leasehold estates taxed until end of term; lease or contract must be recorded and contain certain information; sale of property for taxes12-37-670Listing new structures for taxation; due date of additional property taxes12-37-680Repealed by 2006 Act No. 388, Pt V, Section 2B, eff June 10, 200612-37-710Return and assessment of personal property12-37-712Access to marina records and premises12-37-714Boats with situs in State; boat or motor under contract for repairs12-37-715Frequency of ad valorem taxation on personal property; exception12-37-720Persons who shall return property of ward, minor child having no guardian, wife, lessee, absent, unknown or deceased person, corporation, partnership or other firm, and property held in trust or by receiver or public officer12-37-730Persons liable for taxes on personal property held in trust or charge12-37-735Transfer of personal property titled by state or federal agencies; proration of taxes; exceptions12-37-740Property of others shall be listed and assessed separately; responsibility for payment; retention of proceeds sufficient to pay taxes12-37-750Omitted or false returns; notice to taxpayer; assessment and collection of omitted taxes12-37-760Auditor shall make return of personal property when individual does not; examination under oath; investigation12-37-780Procedure in case of suspected evasion or false return of personal property; notice to taxpayer; examination under oath12-37-800Penalty for failure to list real or personal property; penalty for making false return, understating tax liability, or disregarding rules12-37-810Penalty where taxpayer makes wilful false return; unintentional mistake12-37-820Payment of expenses of examination12-37-830Allowable expenses12-37-840Assessment as a part of collection; auditor may secure full return12-37-890Place where property shall be returned for taxation12-37-900Personal property tax returns; exception for certain manufacturers12-37-905Required date for filing property tax returns12-37-930Valuation of property; depreciation allowances for manufacturer's machinery and equipment; department may permit adjustment in allowance12-37-935Maximum percentage depreciation; trust fund for tax relief12-37-940Valuation of certain kinds of personal property12-37-950Valuation of certain leasehold estates as real estate12-37-970Assessment and return of property12-37-975Filing of amended return