CHAPTER 11. TAXATION.

§11-3-8. Who deemed owner for purposes of taxation.

As to real property the person who by himself or his tenants has the freehold in his possession, whether in fee or for life, shall be deemed the owner for the purpose of taxation. A person who has made a mortgage or trust deed to secure a debt or liability shall be deemed the owner until the mortgagee or trustee takes possession, after which such mortgagee or trustee shall be deemed the owner. Personal property mortgaged or pledged shall, for the purpose of taxation, be deemed the property of the party who has the possession: Provided, however, That the reserve funds required in compliance with the terms and conditions of policies and contracts of domestic life insurance, annuity, investment and savings contract companies, complying with the requirements of chapter thirty-three of the code, shall not be deemed taxable property of such companies.

Bills Affecting §11-3-8

2001 Regular Session: HB3219
2002 2X: SB2007
2002 2X: SB2007
2002 Regular Session: SB544
2003 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
2005 1X: HB103
2005 1X: SB1004
2005 Regular Session: HB2445
2005 Regular Session: HB2540
2005 Regular Session: HB2999
2005 Regular Session: HB3231
2005 Regular Session: SB167
2005 Regular Session: SB167
2005 Regular Session: SB188
2005 Regular Session: SB721
2005 Regular Session: SB724
2006 Regular Session: HB2445
2006 Regular Session: HB2540
2006 Regular Session: HB3231
2006 Regular Session: HB4566
2006 Regular Session: SB17
2006 Regular Session: SB117
2006 Regular Session: SB117
2006 Regular Session: SB520
2007 Regular Session: HB3100
2007 Regular Session: HB3145
2007 Regular Session: SB455
2007 Regular Session: SB455
2007 Regular Session: SB752
2008 Regular Session: HB4357
2008 Regular Session: HB4684
2008 Regular Session: SB117
2008 Regular Session: SB117
2008 Regular Session: SB680
2008 Regular Session: SB689
2008 Regular Session: SB689
2008 Regular Session: SB689
2009 Regular Session: HB3179
2009 Regular Session: SB371
2009 Regular Session: SB442
2009 Regular Session: SB442
2009 Regular Session: SB442
2009 Regular Session: SB610
2009 Regular Session: SB696
2009 Regular Session: SB727
2009 Regular Session: SB728
2009 Regular Session: SB755
2009 Regular Session: SB755
2010 Regular Session: HB4136
2010 Regular Session: HB4136
2010 Regular Session: HB4136
2010 Regular Session: HB4315
2010 Regular Session: SB127
2010 Regular Session: SB232
2010 Regular Session: SB232
2010 Regular Session: SB232
2010 Regular Session: SB441
2011 Regular Session: HB2836
2011 Regular Session: HB3169
2011 Regular Session: SB243
2011 Regular Session: SB518
2012 Regular Session: HB4088
2012 Regular Session: HB4088
2012 Regular Session: SB208
2012 Regular Session: SB208
2012 Regular Session: SB419
2013 Regular Session: HB2848
2013 Regular Session: HB2848
2016 Regular Session: HB4434
2018 Regular Session: SB148
2018 Regular Session: SB343
2018 Regular Session: SB618
2019 Regular Session: HB2941
2019 Regular Session: HB3112
2019 Regular Session: SB275
2019 Regular Session: SB405
2020 Regular Session: HB2941
2020 Regular Session: HB4382
2020 Regular Session: HB4452
2020 Regular Session: SB273
2021 Regular Session: HB2096
2021 Regular Session: HB3260
2021 Regular Session: SB445
2021 Regular Session: SB446