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