Current through 2024, ch. 69
Section 7-38-35 - Preparation of property tax schedule by assessorA. After receipt of the rate-setting order and the order imposing the tax, but no later than October 1 of each tax year, the county assessor shall prepare a property tax schedule for all property subject to property taxation in the county. This schedule shall be in a form that shall be made available electronically and contain the information required by regulations of the department and shall contain at least the following information: (1) the description of the property taxed and, if the property is personal property, its location; (2) the property owner's name and address and the name and address of any person other than the owner to whom the tax bill is to be sent; (3) the classification of the property; (4) the value of the property determined for property taxation purposes; (6) the taxable value of the property; (7) the amount of any exemption allowed and a statement of the net taxable value of the property after deducting the exemption; (8) the allocations of net taxable value to the governmental units; (9) the tax rate in dollars per thousand of net taxable value for all taxes imposed on the property; (10) the amount of taxes due on the described property; and (11) the amount of any penalties and interest already imposed and due on the described property. B. The property tax schedule is a public record and a part of the valuation records. 1953 Comp., § 72-31-35, enacted by Laws 1973, ch. 258, § 75; 1974, ch. 92, § 13; 1975, ch. 8, § 1; 1977, ch. 211, § 1; 1981, ch. 37, § 75; 2007, ch. 343, § 1.