Affected political subdivisions must use a tax bill for real property that contains standard information as follows:
(1) tax year;
(2) tax map number;
(3) property location;
(4) appraised value, taxable;
(5) tax amount;
(6) state homestead tax exemption pursuant to Section 12-37-250, if applicable;
(7) state homestead tax exemption pursuant to Section 12-37-220(B)(47) and the estimated value of the exemption and the amount of any credit against the property tax liability for county operations on owner-occupied residential property attributable to an excess balance in the Homestead Exemption Fund;
(8) local option sales tax credit, if applicable;
(9) any applicable fees;
(10) total tax due;
(11) tax due with penalties and applicable dates;
(12) prior year amount paid-only required to be shown if assessment is unchanged from prior year, except during reassessment years, in which case all properties must show the prior year tax amount.
The information required pursuant to this section must be contained in a "boxed" area measuring at least three inches square placed on the right side of the tax bill.
HISTORY: 1995 Act No. 145, Part II, Section 119E; 1997 Act No. 155, Part III, Section 3A; 2008 Act No. 313, Section 8.A, eff June 12, 2008, applicable for property tax years beginning after 2007.