All property shall be returned by the taxpayers for taxation to the tax commissioner or tax receiver as provided by law. Each return by a taxpayer shall be for property held and subject to taxation on January 1 next preceding each return.
Section: Previous 48-5-7.4 48-5-7.5 48-5-7.6 48-5-7.7 48-5-8 48-5-9 48-5-9.1 48-5-10 48-5-11 48-5-12 48-5-13 48-5-14 48-5-15 48-5-15.1 48-5-16 NextLast modified: October 14, 2016