CHAPTER 11. TAXATION.

§11-3-7. Fixtures and machinery.

In assessing the value of buildings or structures, the assessor shall ascertain the value of all machinery and fixtures attached thereto, and include the same in the value of the building charged to the owner, unless it appears that such machinery and fixtures are owned by some person other than the owner of the building, in which case the value of such machinery and fixtures shall be assessed to their owner as personal property; and the value of such machinery or fixtures shall be thereafter increased or reduced according as they may have increased or decreased in actual value.

Bills Affecting §11-3-7

2001 Regular Session: HB3136
2001 Regular Session: SB549
2002 Regular Session: HB4005
2002 Regular Session: HB4140
2002 Regular Session: SB294
2003 Regular Session: HB3157
2003 Regular Session: HB3157
2003 Regular Session: HB3202
2004 Regular Session: HB3157
2004 Regular Session: HB3157
2004 Regular Session: HB4047
2004 Regular Session: SB23
2004 Regular Session: SB23
2004 Regular Session: SB194
2004 Regular Session: SB442
2004 Regular Session: SB594
2004 Regular Session: SB594
2005 1X: HB103
2005 1X: HB103
2005 1X: SB1004
2005 1X: SB1004
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2540
2005 Regular Session: HB2999
2005 Regular Session: HB3230
2005 Regular Session: HB3231
2005 Regular Session: SB167
2005 Regular Session: SB167
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB666
2005 Regular Session: SB724
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2540
2006 Regular Session: HB3231
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: SB17
2006 Regular Session: SB117
2006 Regular Session: SB117
2006 Regular Session: SB520
2006 Regular Session: SB520
2007 2X: HB216
2007 2X: SB2008
2007 Regular Session: HB3100
2007 Regular Session: HB3145
2007 Regular Session: SB455
2007 Regular Session: SB455
2007 Regular Session: SB749
2007 Regular Session: SB752
2008 Regular Session: HB4440
2008 Regular Session: HB4684
2008 Regular Session: SB117
2008 Regular Session: SB117
2008 Regular Session: SB578
2008 Regular Session: SB680
2008 Regular Session: SB689
2009 Regular Session: HB2833
2009 Regular Session: SB371
2009 Regular Session: SB372
2009 Regular Session: SB442
2009 Regular Session: SB696
2009 Regular Session: SB727
2009 Regular Session: SB728
2009 Regular Session: SB755
2009 Regular Session: SB755
2010 Regular Session: HB4035
2010 Regular Session: HB4136
2010 Regular Session: HB4315
2010 Regular Session: SB222
2010 Regular Session: SB232
2010 Regular Session: SB441
2012 Regular Session: HB4088
2012 Regular Session: HB4088
2012 Regular Session: SB208
2012 Regular Session: SB208
2013 Regular Session: HB2848
2013 Regular Session: HB2974
2013 Regular Session: HB3097
2014 Regular Session: HB2974
2014 Regular Session: HB3097
2015 Regular Session: HB2570
2015 Regular Session: HB2877
2016 Regular Session: HB2570
2017 Regular Session: HB2865
2017 Regular Session: SB335
2018 1X: HB106
2018 1X: SB1006
2018 Regular Session: HB2865
2018 Regular Session: HB4205
2018 Regular Session: SB289
2018 Regular Session: SB618
2019 Regular Session: HB2089
2019 Regular Session: HB2523
2019 Regular Session: HB2726
2019 Regular Session: SB52
2019 Regular Session: SB405