CHAPTER 11. TAXATION.

§11-3-2. Canvass by assessor; lists of property.

On July 1, in each year, the assessors and their deputies shall begin the work of assessment in their respective counties, and shall, from that date, diligently and continuously pursue with all reasonable dispatch, their work of assessment until the same is completed: Provided, That the assessor and his deputies shall finish their work of assessment, and complete the land and personal property books not later than January 30. Beginning on July 1, as aforesaid, the assessor or a deputy shall obtain from every person in the county who is liable to assessment, a full and correct description of all of the personal property of which he was the owner on July 1, of the current year, fixing what he deems to be the true and actual value of each item of personal property for the guidance of the assessor, who shall finally settle and determine the actual value of each item of such property by the rule prescribed in section one of this article. The assessor or a deputy shall also obtain from such person separate, full and true statements, in like manner, and upon forms to be furnished him distinctly setting forth in each a correct description of all property, real and personal, held, possessed or controlled by him as executor, administrator, guardian, trustee, receiver, agent, partner, attorney, president or accounting officer of a corporation, consignee, broker, or in any representative or fiduciary character; and he shall fix what he deems the true and actual value thereof to each item of such property, which valuation shall be subject to revision and change by the assessor in like manner as property owned by such person in his own right: Provided, That no person shall be compelled to furnish the list mentioned in this section sooner than July 10, of the current year.

The assessor shall perform such other duties while making his assessment as may be required of him by law.

Bills Affecting §11-3-2

2001 Regular Session: HB2454
2001 Regular Session: HB2604
2001 Regular Session: HB2831
2001 Regular Session: HB3031
2001 Regular Session: HB3108
2002 Regular Session: HB3031
2002 Regular Session: HB3108
2002 Regular Session: HB4029
2002 Regular Session: HB4437
2002 Regular Session: SB544
2003 Regular Session: HB3157
2003 Regular Session: HB3157
2004 Regular Session: HB3157
2004 Regular Session: HB3157
2004 Regular Session: HB4047
2004 Regular Session: HB4058
2004 Regular Session: HB4393
2004 Regular Session: HB4535
2004 Regular Session: SB1
2004 Regular Session: SB23
2004 Regular Session: SB23
2004 Regular Session: SB194
2004 Regular Session: SB204
2004 Regular Session: SB404
2004 Regular Session: SB504
2004 Regular Session: SB594
2004 Regular Session: SB594
2005 1X: HB103
2005 1X: HB103
2005 1X: SB1004
2005 1X: SB1004
2005 Regular Session: HB2233
2005 Regular Session: HB2407
2005 Regular Session: HB2429
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2507
2005 Regular Session: HB2540
2005 Regular Session: HB2540
2005 Regular Session: HB2554
2005 Regular Session: HB2873
2005 Regular Session: HB2947
2005 Regular Session: HB2999
2005 Regular Session: HB3125
2005 Regular Session: HB3226
2005 Regular Session: HB3231
2005 Regular Session: HB3295
2005 Regular Session: HB3309
2005 Regular Session: SB167
2005 Regular Session: SB167
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB217
2005 Regular Session: SB609
2005 Regular Session: SB626
2005 Regular Session: SB724
2005 Regular Session: SB730
2006 Regular Session: HB2233
2006 Regular Session: HB2407
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2507
2006 Regular Session: HB2540
2006 Regular Session: HB2540
2006 Regular Session: HB2554
2006 Regular Session: HB2947
2006 Regular Session: HB3231
2006 Regular Session: HB3295
2006 Regular Session: HB3309
2006 Regular Session: HB4442
2006 Regular Session: HB4531
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4784
2006 Regular Session: SB17
2006 Regular Session: SB117
2006 Regular Session: SB117
2006 Regular Session: SB148
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB593
2006 Regular Session: SB651
2006 Regular Session: SB698
2007 Regular Session: HB2207
2007 Regular Session: HB2215
2007 Regular Session: HB2539
2007 Regular Session: HB2561
2007 Regular Session: HB2571
2007 Regular Session: HB2721
2007 Regular Session: HB3100
2007 Regular Session: HB3145
2007 Regular Session: HB3145
2007 Regular Session: SB124
2007 Regular Session: SB362
2007 Regular Session: SB408
2007 Regular Session: SB455
2007 Regular Session: SB455
2007 Regular Session: SB691
2007 Regular Session: SB734
2007 Regular Session: SB752
2007 Regular Session: SB752
2008 Regular Session: HB2207
2008 Regular Session: HB2215
2008 Regular Session: HB2539
2008 Regular Session: HB2561
2008 Regular Session: HB2721
2008 Regular Session: HB4128
2008 Regular Session: HB4357
2008 Regular Session: HB4628
2008 Regular Session: HB4684
2008 Regular Session: SB17
2008 Regular Session: SB97
2008 Regular Session: SB117
2008 Regular Session: SB117
2008 Regular Session: SB153
2008 Regular Session: SB498
2008 Regular Session: SB585
2008 Regular Session: SB585
2008 Regular Session: SB680
2008 Regular Session: SB689
2008 Regular Session: SB689
2008 Regular Session: SB702
2009 Regular Session: HB2009
2009 Regular Session: HB2014
2009 Regular Session: HB2084
2009 Regular Session: HB2252
2009 Regular Session: HB2535
2009 Regular Session: HB2859
2009 Regular Session: HB3000
2009 Regular Session: HB3024
2009 Regular Session: HB3080
2009 Regular Session: HB3081
2009 Regular Session: HB3108
2009 Regular Session: HB3271
2009 Regular Session: SB273
2009 Regular Session: SB332
2009 Regular Session: SB371
2009 Regular Session: SB371
2009 Regular Session: SB442
2009 Regular Session: SB442
2009 Regular Session: SB484
2009 Regular Session: SB484
2009 Regular Session: SB505
2009 Regular Session: SB540
2009 Regular Session: SB608
2009 Regular Session: SB696
2009 Regular Session: SB727
2009 Regular Session: SB728
2009 Regular Session: SB728
2009 Regular Session: SB755
2009 Regular Session: SB755
2010 Regular Session: HB2009
2010 Regular Session: HB2014
2010 Regular Session: HB2084
2010 Regular Session: HB2252
2010 Regular Session: HB3081
2010 Regular Session: HB3108
2010 Regular Session: HB4136
2010 Regular Session: HB4136
2010 Regular Session: HB4315
2010 Regular Session: HB4486
2010 Regular Session: HB4651
2010 Regular Session: SB127
2010 Regular Session: SB162
2010 Regular Session: SB232
2010 Regular Session: SB232
2010 Regular Session: SB401
2010 Regular Session: SB401
2010 Regular Session: SB441
2011 Regular Session: HB2192
2011 Regular Session: HB2258
2011 Regular Session: HB2271
2011 Regular Session: HB2836
2011 Regular Session: HB2851
2011 Regular Session: HB3169
2011 Regular Session: HB3187
2011 Regular Session: SB243
2011 Regular Session: SB518
2012 Regular Session: HB2192
2012 Regular Session: HB2258
2012 Regular Session: HB2271
2012 Regular Session: HB2851
2012 Regular Session: HB3187
2012 Regular Session: HB4088
2012 Regular Session: HB4088
2012 Regular Session: SB208
2012 Regular Session: SB208
2012 Regular Session: SB419
2013 Regular Session: HB2038
2013 Regular Session: HB2313
2013 Regular Session: HB2848
2013 Regular Session: HB2947
2013 Regular Session: HB2962
2013 Regular Session: SB95
2013 Regular Session: SB595
2013 Regular Session: SB634
2013 Regular Session: SB638
2014 Regular Session: HB2038
2014 Regular Session: HB2313
2014 Regular Session: HB2947
2014 Regular Session: SB259
2015 Regular Session: HB2087
2015 Regular Session: HB2249
2015 Regular Session: HB2895
2015 Regular Session: SB281
2016 Regular Session: HB2249
2016 Regular Session: HB4434
2016 Regular Session: HB4563
2016 Regular Session: SB293
2016 Regular Session: SB577
2017 Regular Session: HB2084
2017 Regular Session: SB369
2017 Regular Session: SB377
2017 Regular Session: SB378
2018 Regular Session: HB2084
2018 Regular Session: SB97
2018 Regular Session: SB126
2018 Regular Session: SB148
2018 Regular Session: SB618
2018 Regular Session: SB618
2019 1X: HB117
2019 1X: SB1003
2019 Regular Session: HB2623
2019 Regular Session: HB2734
2019 Regular Session: HB2941
2019 Regular Session: HB3062
2019 Regular Session: SB275
2019 Regular Session: SB623
2020 Regular Session: HB2623
2020 Regular Session: HB2941
2020 Regular Session: HB3062
2020 Regular Session: HB4382
2020 Regular Session: HB4452
2020 Regular Session: HB4452
2020 Regular Session: HB4465
2020 Regular Session: SB256
2020 Regular Session: SB273
2021 Regular Session: HB2096
2021 Regular Session: HB2244
2021 Regular Session: HB2496
2021 Regular Session: HB2581
2021 Regular Session: HB2760
2021 Regular Session: HB2794
2021 Regular Session: HB2808
2021 Regular Session: HB3194
2021 Regular Session: HB3253
2021 Regular Session: HB3260
2021 Regular Session: SB72
2021 Regular Session: SB265
2021 Regular Session: SB445
2021 Regular Session: SB446
2021 Regular Session: SB447
2021 Regular Session: SB462
2021 Regular Session: SB637