Article 5 - LIABILITY FOR TAXES; RETURNS
- Section 12-37-610 - Persons liable for taxes and assessments on real property
- Section 12-37-620 - Certain leasehold estates taxed until end of term; lease or contract must be recorded and contain certain information; sale of property for taxes
- Section 12-37-670 - Listing new structures for taxation; due date of additional property taxes
- Section 12-37-710 - Return and assessment of personal property
- Section 12-37-712 - Access to marina records and premises
- Section 12-37-714 - Boats with situs in State; boat or motor under contract for repairs
- Section 12-37-715 - Frequency of ad valorem taxation on personal property; exception
- Section 12-37-717 - [Repealed]
- Section 12-37-720 - Persons 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 officer
- Section 12-37-730 - Persons liable for taxes on personal property held in trust or charge
- Section 12-37-735 - Transfer of personal property titled by state or federal agencies; proration of taxes; exceptions
- Section 12-37-740 - Property of others shall be listed and assessed separately; responsibility for payment; retention of proceeds sufficient to pay taxes
- Section 12-37-750 - Omitted or false returns; notice to taxpayer; assessment and collection of omitted taxes
- Section 12-37-760 - Auditor shall make return of personal property when individual does not; examination under oath; investigation
- Section 12-37-780 - Procedure in case of suspected evasion or false return of personal property; notice to taxpayer; examination under oath
- Section 12-37-800 - Penalty for failure to list real or personal property; penalty for making false return, understating tax liability, or disregarding rules
- Section 12-37-810 - Penalty where taxpayer makes wilful false return; unintentional mistake
- Section 12-37-820 - Payment of expenses of examination
- Section 12-37-830 - Allowable expenses
- Section 12-37-840 - Assessment as a part of collection; auditor may secure full return
- Section 12-37-850 - [Repealed]
- Section 12-37-890 - Place where property shall be returned for taxation
- Section 12-37-900 - Personal property tax returns; exception for certain manufacturers
- Section 12-37-905 - Required date for filing property tax returns
- Section 12-37-930 - Valuation of property; depreciation allowances for manufacturer's machinery and equipment; department may permit adjustment in allowance
- Section 12-37-935 - Maximum percentage depreciation; trust fund for tax relief
- Section 12-37-940 - Valuation of certain kinds of personal property
- Section 12-37-950 - Valuation of certain leasehold estates as real estate
- Section 12-37-970 - Assessment and return of property
- Section 12-37-975 - Filing of amended return