Appraisal of property

# (a)

All property as defined in section three of this article shall be appraised at its true and actual value as that term is defined in subdivision (i), section three, article one-a of this chapter.

# (b)

Any provision of article one-a of this chapter or of any other provision of law to the contrary notwithstanding, neither the appraisement nor the values ascertained thereby shall be used by the several county assessors, county commissions or the tax department for purposes of ad valorem tax assessments until after June 30, 1987 except in accordance with this article.

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In this chapter (40 sections)

11-1A-15 · Appraisal of property; lists to county officials
11-1A-16 · Administrative review of appraisal
11-1A-17 · Review of appraisal by the county commission sitting as an…
11-1A-18 · Review by circuit court on certiorari
11-1A-19 · Subsequent statewide reappraisals required
11-1A-20 · Cooperation of other agencies of state and local government
11-1A-21 · Electronic data processing system network for property tax…
11-1A-22 · Phase-in, determination thereof, application and limitations
11-1A-23 · Confidentiality and disclosure of property tax returns and…
11-1A-24 · Creation and use of appraisal manual
11-1A-25 · 11-1A-25
11-1A-26 · Appraisal of corporate property; reports to Tax Commissioner…
11-1A-27 · 11-1A-27
11-1A-28 · Review appraisal requirements; qualifications of review…
11-1A-29 · Requirements for state employees and employees of designated…
11-1A-29A · Duty of Tax Commissioner, assessors, sheriffs and county…
11-1A-30 · Severability
11-1B-1 · Legislative findings and intent
11-1B-2 · Application of article
11-1B-3 · Definitions
11-1B-4 · Appraisal of property
11-1B-5 · Preparation of property list by Tax Commissioner; publication…
11-1B-6 · Notice of appraised values of real property to owner by Tax…
11-1B-7 · Additional newspaper, radio and television advertising…
11-1B-8 · Review by county commission; petition therefore; hearing;…
11-1B-9 · Agreements by owner, Tax Commissioner and assessor;…
11-1B-10 · Property tax appraisement consultants; assignment; duties;…
11-1B-11 · The right of other property owners or assessor to petition…
11-1B-12 · Time of decision by county commission
11-1B-13 · Duty of assessor to assist county commission; inventory of…
11-1B-14 · Review by circuit court on certiorari
11-1B-15 · Right of Tax Commissioner, assessor or property owner to…
11-1B-16 · Reimbursement of costs to assessor and sheriff
11-1B-17 · Report by county commission required; reports to Legislature
11-1B-18 · Appraisal of property; date of implementation; assessor to…
11-1B-19 · Extending the period for hearings in certain cases;…
11-1C-1 · Legislative findings
11-1C-1A · Further legislative findings and declarations; effect of…
11-1C-1B · Phase-out of taxation of intangible personal property
11-1C-2 · Definitions

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