CHAPTER 11. TAXATION.

§11-8-5. Classification of property for levy purposes.

For the purpose of levies, property shall be classified as follows:

Class I. All tangible personal property employed exclusively in agriculture, including horticulture and grazing;

All products of agriculture (including livestock) while owned by the producer;

All notes, bonds, bills and accounts receivable, stocks and any other intangible personal property;

Class II. All property owned, used and occupied by the owner exclusively for residential purposes;

All farms, including land used for horticulture and grazing, occupied and cultivated by their owners or bona fide tenants;

Class III. All real and personal property situated outside of municipalities, exclusive of Classes I and II;

Class IV. All real and personal property situated inside of municipalities, exclusive of Classes I and II.

Bills Affecting §11-8-5

2001 Regular Session: HB3125
2002 Regular Session: HB3125
2003 Regular Session: HB2457
2003 Regular Session: HB2475
2003 Regular Session: HB3157
2004 Regular Session: HB2457
2004 Regular Session: HB2475
2004 Regular Session: HB3157
2004 Regular Session: SB14
2004 Regular Session: SB594
2004 Regular Session: SB594
2004 Regular Session: SB594
2005 Regular Session: HB2059
2005 Regular Session: HB2313
2005 Regular Session: HB2437
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB497
2005 Regular Session: SB688
2005 Regular Session: SB688
2005 Regular Session: SB688
2006 Regular Session: HB2059
2006 Regular Session: HB2313
2006 Regular Session: HB2437
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: SB43
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB719
2006 Regular Session: SB719
2006 Regular Session: SB719
2007 Regular Session: HB2029
2007 Regular Session: HB2161
2007 Regular Session: HB2217
2007 Regular Session: SB112
2007 Regular Session: SB446
2007 Regular Session: SB446
2007 Regular Session: SB446
2007 Regular Session: SB536
2007 Regular Session: SB662
2007 Regular Session: SB692
2007 Regular Session: SB692
2008 Regular Session: HB2161
2008 Regular Session: HB2217
2008 Regular Session: SB131
2008 Regular Session: SB296
2008 Regular Session: SB332
2009 Regular Session: HB2291
2009 Regular Session: HB3284
2010 Regular Session: HB2291
2011 Regular Session: HB2294
2011 Regular Session: SB305
2012 Regular Session: HB2294
2013 Regular Session: HB2119
2013 Regular Session: HB2993
2013 Regular Session: SB618
2014 Regular Session: HB2119
2014 Regular Session: HB2993
2014 Regular Session: HB4567
2014 Regular Session: SB302
2015 Regular Session: HB2029
2015 Regular Session: HB2262
2015 Regular Session: SB98
2016 Regular Session: HB2029
2016 Regular Session: HB2262
2016 Regular Session: HB4440
2016 Regular Session: HB4532
2016 Regular Session: SB570
2017 Regular Session: HB2036
2017 Regular Session: SB30
2018 Regular Session: HB4475
2018 Regular Session: SB85
2018 Regular Session: SB596
2019 1X: HB168
2019 1X: HB168
2019 Regular Session: HB2228
2019 Regular Session: HB3123
2019 Regular Session: SB336
2019 Regular Session: SB666
2020 Regular Session: HB2228
2020 Regular Session: HB4082
2021 Regular Session: SB600