CHAPTER 11. TAXATION.

§11-4-5. Information to be obtained from landowners by assessor; corrections in landbook of previous year.

The assessor and his deputies shall annually, when listing and assessing personal and real property, make diligent inquiry of every resident landowner, and of the resident agents of any nonresident landowner, as to the number of acres of land owned by them, the number of acres in each tract, and the number of town lots owned by them, and the value per acre of each tract and the local description thereof, and the value and location of the town lots.

They shall determine the nature and extent of the interest of the owner, whether in fee and undivided or otherwise, and the character of use to which the property is put, whether residential or agricultural or otherwise. They shall also inquire of such owners or agents whether the entries charged against them in the landbooks of the previous year are correct, whether any part thereof ought to be transferred to any other person, and if so to whom, and the nature of the evidence to authorize such transfer; also, whether any other land in the county ought to be charged to such resident or nonresident, and whether the description given to any tract of land or town lot in the book of the previous year is incorrectly given. It shall be the duty of such owners and agents to answer all of such inquiries on oath. The assessor shall provide for himself and for each one of his deputies, a copy of so much of the landbook of the previous year as contains a list of the land in the tax districts severally apportioned to them, and shall note in such copies such changes and corrections as ought to be made in the landbook of the previous year, according to the information obtained. The deputy assessor shall report any such changes and corrections, as appear to them should be made, to the assessor at some of the stated meetings provided for. The assessor shall make such use of the information so obtained as he can properly make, consistent with the other provisions of this chapter, in making out the landbook of the county for the current year.

§11-4-5. Information to be obtained from landowners by assessor; corrections in landbook of previous year.

Bills Affecting §11-4-5

2001 Regular Session: HB3071
2001 Regular Session: HB3136
2001 Regular Session: SB637
2002 Regular Session: HB3071
2002 Regular Session: SB93
2003 Regular Session: HB2341
2003 Regular Session: HB2724
2003 Regular Session: HB2971
2003 Regular Session: SB64
2003 Regular Session: SB496
2004 Regular Session: HB2341
2004 Regular Session: HB4341
2004 Regular Session: HB4567
2004 Regular Session: HB4567
2004 Regular Session: SB420
2005 Regular Session: HB3230
2005 Regular Session: HB3329
2005 Regular Session: SB260
2005 Regular Session: SB666
2006 Regular Session: HB3329
2006 Regular Session: HB4563
2006 Regular Session: SB240
2007 Regular Session: HB2955
2007 Regular Session: SB462
2008 2X: HB218
2008 2X: SB2008
2009 4X: HB404
2009 4X: SB4004
2009 Regular Session: SB680
2010 Regular Session: HB4390
2010 Regular Session: SB423
2011 Regular Session: HB2009
2012 Regular Session: HB2009
2012 Regular Session: HB4447
2012 Regular Session: SB356
2013 Regular Session: HB2276
2013 Regular Session: HB2529
2013 Regular Session: HB2886
2013 Regular Session: SB29
2013 Regular Session: SB454
2014 Regular Session: HB2276
2014 Regular Session: HB2529
2014 Regular Session: SB2
2015 Regular Session: HB2127
2015 Regular Session: HB2832
2015 Regular Session: HB2894
2015 Regular Session: SB478
2016 Regular Session: HB2127
2016 Regular Session: HB2832
2016 Regular Session: HB4421
2016 Regular Session: SB555
2016 Regular Session: SB610
2017 1X: HB102
2017 1X: SB1002
2017 1X: SB1006
2017 Regular Session: HB2203
2017 Regular Session: HB2434
2017 Regular Session: HB2814
2017 Regular Session: HB3008
2017 Regular Session: SB260
2017 Regular Session: SB477
2018 Regular Session: HB2434
2018 Regular Session: HB3008
2019 Regular Session: HB2845
2020 Regular Session: HB4741
2020 Regular Session: SB619
2021 Regular Session: HB2691
2021 Regular Session: SB698