Unless otherwise provided by law, all:
(1) Real property of a resident shall be returned for taxation to the tax commissioner or tax receiver of the county where the property is located; and
(2) Personal property of a resident individual shall be returned for taxation to the tax commissioner or tax receiver of the county where the individual maintains a permanent legal residence.
Section: Previous 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 48-5-17 NextLast modified: October 14, 2016