Totals of property books

The assessor shall add up the columns of figures on each page of the land and personal property books so as to show, at the bottom of each page, the aggregate of each column; and at the end of each district list he shall enter the aggregate from the bottoms of the respective pages pertaining to such district, with reference to the pages from which he has transferred such aggregate, and shall there add up the same, so as to show the total of each column for the whole district. The totals thus ascertained for the several districts, shall be transferred, with proper references, to the end of such book and there added up so as to show the total of each column for the whole county.

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In this chapter (40 sections)

11-3-8 · Who deemed owner for purposes of taxation
11-3-9 · Property exempt from taxation
11-3-10 · Failure to list property, etc.; collection of penalties and…
11-3-10A · 11-3-10A
11-3-10B · Exemption of bank deposits and money from forfeitures and…
11-3-11 · Making or correction of list by assessor
11-3-12 · Assessment of corporate property; reports to assessors by…
11-3-13 · Entry of corporate property by assessor
11-3-14 · Assessment of stock, realty and tangible personal property of…
11-3-14A · Taxation of building and loan associations and federal…
11-3-15 · Assessment of capital used in trade or business by natural…
11-3-15A · Assessment of property of limited liability companies
11-3-15B · Notice of increase in assessed value of business personal…
11-3-15C · Petition for assessor review of improper valuation of real…
11-3-15D · Administrative review of tangible personal property…
11-3-15E · Contents of petition based on income approach to value of…
11-3-15F · Rejection of petition; amended petition; appeal options
11-3-15G · Meeting between assessor and petitioner
11-3-15H · Ruling on petition
11-3-15I · Petitioner’s right to appeal
11-3-16 · Totals of property books
11-3-17 · Assessment of property of assessor and deputies
11-3-18 · Tax assessment and collection when emergency exists
11-3-19 · Property books; time for completing; extension of levies;…
11-3-20 · False entries in property books
11-3-21 · Violations where no penalty prescribed
11-3-22 · Expenses of assessors
11-3-23 · Alterations in property books
11-3-23A · Informal review and resolution of classification, taxability…
11-3-24 · Review and equalization by county commission
11-3-24A · Protest of classification or taxability to assessor; appeal…
11-3-24B · Board of Assessment Appeals
11-3-25 · Relief in circuit court against erroneous assessment
11-3-25A · Payment of taxes that become due while appeal is pending
11-3-25B · Appeal to Office of Tax Appeals
11-3-26 · Contents and effect of order granting relief
11-3-27 · Relief in county commission from erroneous assessments
11-3-28 · Definitions
11-3-29 · Levies to be based only on values ascertained
11-3-30 · Exception

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