Chapter 39 - COUNTY AUDITORS
- Section 12-39-10 - [Repealed]
- Section 12-39-15 - County auditors, continuing education requirements
- Section 12-39-20 - Oaths of auditors
- Section 12-39-30 - Suspension and removal from office; designation of substitute
- Section 12-39-40 - Deputy auditor
- Section 12-39-50 - Auditor may administer oaths
- Section 12-39-60 - Time and place auditor shall receive returns and make assessments
- Section 12-39-70 - Classifications for purposes of appraising and assessing personal property
- Section 12-39-120 - Auditor may enter and examine buildings (except dwellings) to ascertain value
- Section 12-39-140 - Time when tax books shall be completed
- Section 12-39-150 - County duplicate list
- Section 12-39-160 - Report of property subject to special levy
- Section 12-39-170 - Rate of taxation shall be a decimal fraction, and not less than one tenth of a mill
- Section 12-39-180 - County auditor shall determine sum to be levied on items of property; minimum assessment
- Section 12-39-190 - Manner of entering taxes on duplicate
- Section 12-39-200 - Forms for county duplicates
- Section 12-39-210 - Auditor's returns of omitted personal property; penalty
- Section 12-39-220 - Property omitted from duplicate; appraisal and notification; limitation of back taxes
- Section 12-39-250 - Duty to correct assessments and other errors; duplicates; manner of effecting corrections; adjustments in valuation and assessment for fire damage
- Section 12-39-260 - Record of sales or conveyances and resulting changes in duplicates; endorsement of deeds by auditor; fees
- Section 12-39-270 - "Abatement book"; contents and use
- Section 12-39-280 - Auditor shall permit inspection and use of his books
- Section 12-39-310 - Duty to respond to questions regarding value of real estate and valuation of personal property
- Section 12-39-340 - Auditor shall ascertain that taxable personal property is properly listed and assessed
- Section 12-39-350 - Adoption of valuations of assessor
- Section 12-39-360 - Extension of date for filing returns and payment of property taxes