Payment When Parcels of Real Estate Listed Separately.

Checkout our iOS App for a better way to browser and research.

Section 40-5-13

Payment when parcels of real estate listed separately.

THIS SECTION WAS AMENDED BY ACT 2021-515 IN THE 2021 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2021. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING.

Any person listing for assessment more than one piece or parcel of real property which has been listed and valued separately may pay taxes on any one or more of said pieces; provided, that he shall first pay taxes on all personal property listed by him in said assessment.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §200.)


Download our app to see the most-to-date content.