CHAPTER 11. TAXATION.

§11-1-2. General duties and powers of commissioner; appraisers.

It shall be the duty of the Tax Commissioner to see that the laws concerning the assessment and collection of all taxes and levies, whether of the state or of any county, district or municipal corporation thereof, are faithfully enforced. He shall prepare all proper forms and books for the use and guidance of assessors, and shall perform all such other duties as may be required by law. He shall from time to time visit the several counties and municipal corporations of the state; shall inspect the work of the several assessors, county courts, justices, prosecuting attorneys, clerks of the courts, sheriffs, constables and collecting officers, among whom are included commissioners of school lands, and shall confer with them respecting such work for the future. In such conference, or by writing or otherwise, he may inquire into the proceedings of any such officer, make to him such suggestions respecting the discharge of his duty as may seem proper, and give such information and require such action as will tend to produce full and just assessments throughout the state, and the diligent collection of all taxes and levies, including licenses and inheritance taxes, and of fines.

The Tax Commissioner may, with the approval of the board of public works, appoint competent persons to appraise property values, and may employ experts to examine and report upon the different kinds and classes of property in the state, with a view to ascertaining the true and actual value thereof for assessment purposes, to the end that he may furnish to county assessors, county courts and the state board of public works more accurate information, and more effectively aid and supervise the assessors and the county courts in their work of assessment and valuation of property for purposes of taxation. Any such appraiser, or expert person, so appointed by the Tax Commissioner for the purpose of ascertaining property values, as aforesaid, shall have authority to examine under oath, the owner or owners, of any property subject to taxation in this state, as to any matters touching the value thereof; and he may examine, under oath, any other person as to any pertinent facts or matters within his knowledge, relative to the character and value of any such property. And, for the purposes of this provision, such appraisers and expert examiners shall have authority to administer oaths and to subpoena witnesses. If any person refuse to appear and to testify in response to any subpoena issued by such appraiser or expert examiner, he may apply to any judge of any criminal, intermediate, common pleas or circuit court, or the clerk thereof, either in term time or in vacation, for subpoena, or other proper process, for any such witness; and the judge of the court, or such clerk shall thereupon issue a subpoena, or other proper process, requiring the attendance and testimony of any such person before such appraiser, or examiner and if such person refuse to obey any such order, he shall be guilty of contempt and punished accordingly.

Upon the application of any officer concerned with the assessment or collection of taxes, he shall as to any matter specified by such officer, make like suggestions and give like information. In case of the failure of any assessing or collecting officer in the discharge of any duty, imposed upon him by law, the said Tax Commissioner shall, after due notice to any such assessor or collecting officer, proceed to enforce such penalty as may be provided by law, including, in any proper case, the removal of such officer, and to that end he is authorized to appear before any court or tribunal having jurisdiction. He may cause the violation of any law respecting the assessment or collection of taxes to be prosecuted. He may also be heard before any court, council or tribunal, in any proceeding in which an abatement of taxes is sought.

§11-1-2. General duties and powers of commissioner; appraisers.

Bills Affecting §11-1-2

2001 Regular Session: HB2463
2001 Regular Session: HB2524
2001 Regular Session: HB2533
2001 Regular Session: HB2598
2001 Regular Session: HB2605
2001 Regular Session: HB2757
2001 Regular Session: HB2793
2001 Regular Session: HB2874
2001 Regular Session: HB3044
2001 Regular Session: HB3158
2001 Regular Session: HB3231
2001 Regular Session: SB222
2001 Regular Session: SB247
2001 Regular Session: SB400
2001 Regular Session: SB427
2001 Regular Session: SB445
2001 Regular Session: SB610
2002 Regular Session: HB2463
2002 Regular Session: HB2524
2002 Regular Session: HB2533
2002 Regular Session: HB2605
2002 Regular Session: HB2757
2002 Regular Session: HB2793
2002 Regular Session: HB2874
2002 Regular Session: HB3044
2002 Regular Session: HB3158
2002 Regular Session: HB3231
2002 Regular Session: HB4081
2002 Regular Session: HB4103
2002 Regular Session: HB4525
2002 Regular Session: HB4627
2002 Regular Session: SB28
2002 Regular Session: SB33
2002 Regular Session: SB128
2002 Regular Session: SB129
2002 Regular Session: SB204
2002 Regular Session: SB580
2002 Regular Session: SB585
2002 Regular Session: SB661
2002 Regular Session: SB713
2003 Regular Session: HB2038
2003 Regular Session: HB2062
2003 Regular Session: HB2258
2003 Regular Session: HB2322
2003 Regular Session: HB2492
2003 Regular Session: HB2498
2003 Regular Session: HB2507
2003 Regular Session: HB2518
2003 Regular Session: HB2522
2003 Regular Session: SB108
2003 Regular Session: SB110
2003 Regular Session: SB398
2003 Regular Session: SB582
2004 Regular Session: HB2038
2004 Regular Session: HB2062
2004 Regular Session: HB2258
2004 Regular Session: HB2322
2004 Regular Session: HB2492
2004 Regular Session: HB2498
2004 Regular Session: HB2507
2004 Regular Session: HB2518
2004 Regular Session: HB4014
2004 Regular Session: HB4016
2004 Regular Session: HB4094
2004 Regular Session: SB33
2004 Regular Session: SB36
2004 Regular Session: SB136
2004 Regular Session: SB149
2004 Regular Session: SB257
2004 Regular Session: SB481
2004 Regular Session: SB528
2004 Regular Session: SB594
2004 Regular Session: SB594
2004 Regular Session: SB594
2004 Regular Session: SB594
2004 Regular Session: SB594
2004 Regular Session: SB642
2005 Regular Session: HB2022
2005 Regular Session: HB2126
2005 Regular Session: HB2134
2005 Regular Session: HB2205
2005 Regular Session: HB2282
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2453
2005 Regular Session: HB2539
2005 Regular Session: HB2556
2005 Regular Session: HB2562
2005 Regular Session: SB79
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB443
2005 Regular Session: SB525
2005 Regular Session: SB601
2005 Regular Session: SB608
2005 Regular Session: SB713
2006 2X: HB205
2006 2X: SB2010
2006 Regular Session: HB2022
2006 Regular Session: HB2126
2006 Regular Session: HB2134
2006 Regular Session: HB2205
2006 Regular Session: HB2282
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2539
2006 Regular Session: HB2556
2006 Regular Session: HB2562
2006 Regular Session: HB4046
2006 Regular Session: HB4109
2006 Regular Session: HB4506
2006 Regular Session: HB4555
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4645
2006 Regular Session: HB4706
2006 Regular Session: SB52
2006 Regular Session: SB58
2006 Regular Session: SB65
2006 Regular Session: SB98
2006 Regular Session: SB233
2006 Regular Session: SB238
2006 Regular Session: SB294
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB748
2006 Regular Session: SB786
2007 Regular Session: HB2006
2007 Regular Session: HB2101
2007 Regular Session: HB2107
2007 Regular Session: HB2475
2007 Regular Session: HB2716
2007 Regular Session: HB2796
2007 Regular Session: HB2810
2007 Regular Session: HB2830
2007 Regular Session: HB2890
2007 Regular Session: HB2927
2007 Regular Session: HB2942
2007 Regular Session: HB2975
2007 Regular Session: HB3050
2007 Regular Session: SB87
2007 Regular Session: SB97
2007 Regular Session: SB99
2007 Regular Session: SB210
2007 Regular Session: SB421
2007 Regular Session: SB499
2007 Regular Session: SB564
2008 Regular Session: HB2006
2008 Regular Session: HB2101
2008 Regular Session: HB2107
2008 Regular Session: HB2475
2008 Regular Session: HB2810
2008 Regular Session: HB2890
2008 Regular Session: HB2927
2008 Regular Session: HB2942
2008 Regular Session: HB2975
2008 Regular Session: HB3050
2008 Regular Session: HB4035
2008 Regular Session: HB4037
2008 Regular Session: HB4109
2008 Regular Session: HB4115
2008 Regular Session: HB4116
2008 Regular Session: HB4122
2008 Regular Session: HB4311
2008 Regular Session: HB4446
2008 Regular Session: HB4493
2008 Regular Session: HB4585
2008 Regular Session: HB4615
2008 Regular Session: HB4667
2008 Regular Session: SB53
2008 Regular Session: SB79
2008 Regular Session: SB198
2008 Regular Session: SB210
2008 Regular Session: SB211
2008 Regular Session: SB266
2008 Regular Session: SB318
2008 Regular Session: SB326
2008 Regular Session: SB550
2008 Regular Session: SB576
2008 Regular Session: SB692
2009 Regular Session: HB2007
2009 Regular Session: HB2036
2009 Regular Session: HB2041
2009 Regular Session: HB2068
2009 Regular Session: HB2097
2009 Regular Session: HB2109
2009 Regular Session: HB2261
2009 Regular Session: HB2276
2009 Regular Session: HB2286
2009 Regular Session: HB2345
2009 Regular Session: HB2395
2009 Regular Session: HB2426
2009 Regular Session: HB2480
2009 Regular Session: HB2483
2009 Regular Session: HB2622
2009 Regular Session: HB2624
2009 Regular Session: HB2708
2009 Regular Session: HB2791
2009 Regular Session: HB2793
2009 Regular Session: HB2882
2009 Regular Session: HB2889
2009 Regular Session: HB2890
2009 Regular Session: HB2962
2009 Regular Session: HB3024
2009 Regular Session: HB3080
2009 Regular Session: HB3136
2009 Regular Session: HB3205
2009 Regular Session: SB4
2009 Regular Session: SB11
2009 Regular Session: SB24
2009 Regular Session: SB53
2009 Regular Session: SB107
2009 Regular Session: SB117
2009 Regular Session: SB283
2009 Regular Session: SB345
2009 Regular Session: SB538
2009 Regular Session: SB540
2009 Regular Session: SB619
2009 Regular Session: SB662
2010 Regular Session: HB2007
2010 Regular Session: HB2036
2010 Regular Session: HB2041
2010 Regular Session: HB2068
2010 Regular Session: HB2097
2010 Regular Session: HB2261
2010 Regular Session: HB2276
2010 Regular Session: HB2286
2010 Regular Session: HB2345
2010 Regular Session: HB2395
2010 Regular Session: HB2426
2010 Regular Session: HB2480
2010 Regular Session: HB2483
2010 Regular Session: HB2622
2010 Regular Session: HB2624
2010 Regular Session: HB2708
2010 Regular Session: HB2791
2010 Regular Session: HB2793
2010 Regular Session: HB2890
2010 Regular Session: HB2962
2010 Regular Session: HB3205
2010 Regular Session: HB4252
2010 Regular Session: HB4384
2010 Regular Session: HB4435
2010 Regular Session: HB4435
2010 Regular Session: SB72
2010 Regular Session: SB95
2010 Regular Session: SB103
2010 Regular Session: SB123
2010 Regular Session: SB137
2010 Regular Session: SB155
2010 Regular Session: SB160
2010 Regular Session: SB171
2010 Regular Session: SB324
2010 Regular Session: SB430
2011 Regular Session: HB2043
2011 Regular Session: HB2107
2011 Regular Session: HB2212
2011 Regular Session: HB2218
2011 Regular Session: HB2262
2011 Regular Session: HB2296
2011 Regular Session: HB2320
2011 Regular Session: HB2337
2011 Regular Session: HB2364
2011 Regular Session: HB2426
2011 Regular Session: HB2659
2011 Regular Session: HB2720
2011 Regular Session: HB2733
2011 Regular Session: HB2771
2011 Regular Session: HB2916
2011 Regular Session: HB2920
2011 Regular Session: HB3009
2011 Regular Session: HB3024
2011 Regular Session: HB3025
2011 Regular Session: HB3228
2011 Regular Session: HB3269
2011 Regular Session: HB9999
2011 Regular Session: SB4
2011 Regular Session: SB6
2011 Regular Session: SB14
2011 Regular Session: SB52
2011 Regular Session: SB75
2011 Regular Session: SB233
2011 Regular Session: SB345
2011 Regular Session: SB576
2012 Regular Session: HB2043
2012 Regular Session: HB2107
2012 Regular Session: HB2212
2012 Regular Session: HB2218
2012 Regular Session: HB2296
2012 Regular Session: HB2337
2012 Regular Session: HB2364
2012 Regular Session: HB2426
2012 Regular Session: HB2659
2012 Regular Session: HB2720
2012 Regular Session: HB2733
2012 Regular Session: HB2771
2012 Regular Session: HB2916
2012 Regular Session: HB2920
2012 Regular Session: HB3009
2012 Regular Session: HB3024
2012 Regular Session: HB3025
2012 Regular Session: HB3228
2012 Regular Session: HB4071
2012 Regular Session: HB4346
2012 Regular Session: HB4381
2012 Regular Session: HB4475
2012 Regular Session: HB4555
2012 Regular Session: HB4557
2012 Regular Session: SB20
2012 Regular Session: SB101
2012 Regular Session: SB117
2012 Regular Session: SB443
2012 Regular Session: SB513
2012 Regular Session: SB520
2013 Regular Session: HB2101
2013 Regular Session: HB2102
2013 Regular Session: HB2116
2013 Regular Session: HB2174
2013 Regular Session: HB2202
2013 Regular Session: HB2268
2013 Regular Session: HB2274
2013 Regular Session: HB2284
2013 Regular Session: HB2373
2013 Regular Session: HB2402
2013 Regular Session: HB2484
2013 Regular Session: HB2793
2013 Regular Session: HB2958
2013 Regular Session: HB3014
2013 Regular Session: HB3078
2013 Regular Session: SB33
2013 Regular Session: SB65
2013 Regular Session: SB133
2013 Regular Session: SB512
2013 Regular Session: SB513
2013 Regular Session: SB520
2013 Regular Session: SB520
2014 Regular Session: HB2116
2014 Regular Session: HB2174
2014 Regular Session: HB2202
2014 Regular Session: HB2268
2014 Regular Session: HB2274
2014 Regular Session: HB2284
2014 Regular Session: HB2373
2014 Regular Session: HB2402
2014 Regular Session: HB2484
2014 Regular Session: HB2793
2014 Regular Session: HB2958
2014 Regular Session: HB3014
2014 Regular Session: HB3078
2014 Regular Session: HB4343
2014 Regular Session: HB4343
2014 Regular Session: HB4545
2014 Regular Session: HB4592
2014 Regular Session: SB228
2014 Regular Session: SB236
2014 Regular Session: SB237
2014 Regular Session: SB312
2014 Regular Session: SB312
2014 Regular Session: SB525
2015 Regular Session: HB2039
2015 Regular Session: HB2067
2015 Regular Session: HB2113
2015 Regular Session: HB2230
2015 Regular Session: HB2253
2015 Regular Session: HB2463
2015 Regular Session: HB2522
2015 Regular Session: HB2597
2015 Regular Session: HB2599
2015 Regular Session: HB2630
2015 Regular Session: HB2649
2015 Regular Session: HB2668
2015 Regular Session: HB2709
2015 Regular Session: HB2838
2015 Regular Session: SB53
2015 Regular Session: SB85
2015 Regular Session: SB480
2015 Regular Session: SB498
2016 1X: HB115
2016 Regular Session: HB2039
2016 Regular Session: HB2067
2016 Regular Session: HB2113
2016 Regular Session: HB2230
2016 Regular Session: HB2253
2016 Regular Session: HB2463
2016 Regular Session: HB2522
2016 Regular Session: HB2597
2016 Regular Session: HB2599
2016 Regular Session: HB2630
2016 Regular Session: HB2649
2016 Regular Session: HB2668
2016 Regular Session: HB2709
2016 Regular Session: HB2838
2016 Regular Session: HB4705
2016 Regular Session: SB55
2016 Regular Session: SB65
2016 Regular Session: SB82
2016 Regular Session: SB402
2016 Regular Session: SB418
2016 Regular Session: SB487
2016 Regular Session: SB655
2016 Regular Session: SB672
2017 1X: HB110
2017 1X: SB1017
2017 2X: HB201
2017 2X: SB2001
2017 Regular Session: HB2012
2017 Regular Session: HB2042
2017 Regular Session: HB2093
2017 Regular Session: HB2110
2017 Regular Session: HB2112
2017 Regular Session: HB2217
2017 Regular Session: HB2323
2017 Regular Session: HB2358
2017 Regular Session: HB2381
2017 Regular Session: HB2399
2017 Regular Session: HB2417
2017 Regular Session: HB2641
2017 Regular Session: HB2789
2017 Regular Session: HB2824
2017 Regular Session: HB2874
2017 Regular Session: HB2933
2017 Regular Session: HB3008
2017 Regular Session: HB3034
2017 Regular Session: SB335
2017 Regular Session: SB384
2017 Regular Session: SB403
2017 Regular Session: SB404
2017 Regular Session: SB462
2017 Regular Session: SB506
2017 Regular Session: SB588
2017 Regular Session: SB683
2018 Regular Session: HB2012
2018 Regular Session: HB2042
2018 Regular Session: HB2093
2018 Regular Session: HB2110
2018 Regular Session: HB2112
2018 Regular Session: HB2217
2018 Regular Session: HB2323
2018 Regular Session: HB2358
2018 Regular Session: HB2399
2018 Regular Session: HB2417
2018 Regular Session: HB2641
2018 Regular Session: HB2824
2018 Regular Session: HB2874
2018 Regular Session: HB3008
2018 Regular Session: HB3034
2018 Regular Session: HB4017
2018 Regular Session: HB4262
2018 Regular Session: HB4315
2018 Regular Session: HB4316
2018 Regular Session: HB4474
2018 Regular Session: HB4565
2018 Regular Session: SB67
2019 1X: HB198
2019 Regular Session: HB2001
2019 Regular Session: HB2058
2019 Regular Session: HB2071
2019 Regular Session: HB2075
2019 Regular Session: HB2108
2019 Regular Session: HB2111
2019 Regular Session: HB2220
2019 Regular Session: HB2230
2019 Regular Session: HB2370
2019 Regular Session: HB2402
2019 Regular Session: HB2403
2019 Regular Session: HB2529
2019 Regular Session: HB2557
2019 Regular Session: HB2580
2019 Regular Session: HB2655
2019 Regular Session: HB2748
2019 Regular Session: HB2789
2019 Regular Session: HB2798
2019 Regular Session: HB2798
2019 Regular Session: HB2841
2019 Regular Session: SB12
2019 Regular Session: SB38
2019 Regular Session: SB280
2019 Regular Session: SB303
2019 Regular Session: SB342
2019 Regular Session: SB401
2019 Regular Session: SB472
2019 Regular Session: SB499
2019 Regular Session: SB499
2020 Regular Session: HB2058
2020 Regular Session: HB2071
2020 Regular Session: HB2075
2020 Regular Session: HB2108
2020 Regular Session: HB2111
2020 Regular Session: HB2370
2020 Regular Session: HB2402
2020 Regular Session: HB2403
2020 Regular Session: HB2529
2020 Regular Session: HB2580
2020 Regular Session: HB2748
2020 Regular Session: HB4072
2020 Regular Session: HB4177
2020 Regular Session: SB186
2021 Regular Session: HB2208
2021 Regular Session: HB2209
2021 Regular Session: HB2210
2021 Regular Session: HB2217
2021 Regular Session: HB3066
2021 Regular Session: HB3240
2021 Regular Session: HB3270
2021 Regular Session: SB571
2021 Regular Session: SB662