CHAPTER 11. TAXATION.

§11-3-18. Tax assessment and collection when emergency exists.

When by reason of war, insurrection, riot, forcible resistance to the execution of the law or imminent danger thereof, an assessment in the regular way cannot be made, the assessor shall, nevertheless, either by the use of former land or personal property books, or upon the best information he can obtain, proceed to make an assessment, and in any case where in consequence of there being no assessor or from any other cause, a land or personal property book is not made out in any year, yet in either event taxes shall be extended and collected as if assessments had been regularly made or land and personal property books had been properly made out.

Bills Affecting §11-3-18

2002 2X: SB2007
2004 Regular Session: SB23
2005 Regular Session: SB167
2005 Regular Session: SB721
2006 Regular Session: SB117
2007 Regular Session: SB455
2008 Regular Session: SB117
2008 Regular Session: SB689
2009 Regular Session: SB442
2009 Regular Session: SB755
2010 Regular Session: HB4136
2010 Regular Session: SB232
2012 Regular Session: HB4088
2012 Regular Session: SB208
2013 Regular Session: HB2848
2016 Regular Session: HB4434
2020 Regular Session: HB4452
2020 Regular Session: SB273