CHAPTER 11. TAXATION.

§11-4-2. Form of landbooks.

The Tax Commissioner shall prescribe a form of landbook and the information and itemization to be entered therein, which shall include separate entries of: (1) All real property or whatever portion thereof in square feet that is owned, used, and occupied by the owner exclusively for residential purposes, including mobile homes, permanently affixed to the land and owned by the owner of the land; (2) all real property or whatever portion thereof in square feet that is owned by an organization that is exempt from federal income taxes under 26 U. S. C. §501(c)(3) or 501 (c)(4) and used primarily and immediately for a purpose that is exempt from tax under §11-3-9 of this code; (3) all real property or whatever portion thereof in square feet that is owned by an organization that is exempt from federal income taxes under 26 U. S. C. §501(c)(3) or 501 (c)(4) and that is not used primarily and immediately for a purpose that is exempt from tax under §11-3-9 of this code; (4) all farms including land used for agriculture, horticulture, and grazing occupied by the owner or bona fide tenant; (5) and all other real property. For each entry there shall be shown: (A) The value of land, the value of buildings, and the aggregate value; (B) the character and estate of the owners, the number of acres or lots, and the local description of the tracts or lots; and (C) the amount of taxes assessed against each tract or lot for all purposes.

Bills Affecting §11-4-2

2002 Regular Session: HB4005
2002 Regular Session: SB197
2003 Regular Session: HB2971
2003 Regular Session: HB2971
2003 Regular Session: SB496
2003 Regular Session: SB496
2004 Regular Session: HB4341
2004 Regular Session: HB4567
2004 Regular Session: HB4567
2004 Regular Session: SB420
2005 Regular Session: SB163
2006 Regular Session: HB4584
2006 Regular Session: SB581
2007 Regular Session: HB3043
2007 Regular Session: HB3198
2008 Regular Session: HB3043
2008 Regular Session: HB3198
2008 Regular Session: HB4587
2008 Regular Session: SB680
2013 Regular Session: HB2598
2013 Regular Session: HB2886
2013 Regular Session: SB454
2014 Regular Session: HB2598
2015 Regular Session: HB2192
2015 Regular Session: HB2695
2015 Regular Session: SB461
2015 Regular Session: SB461
2016 Regular Session: HB2192
2016 Regular Session: HB2695
2016 Regular Session: HB4274
2017 Regular Session: HB2205
2017 Regular Session: HB2304
2017 Regular Session: HB2937
2017 Regular Session: SB331
2017 Regular Session: SB595
2018 Regular Session: HB2205
2018 Regular Session: HB2304
2018 Regular Session: HB4256
2018 Regular Session: HB4605
2018 Regular Session: SB138
2018 Regular Session: SB298
2019 Regular Session: HB2026
2019 Regular Session: HB2918
2020 Regular Session: HB2026
2020 Regular Session: HB4473
2020 Regular Session: HB4547
2020 Regular Session: HB4815
2020 Regular Session: SB621