§ 6-22-104 — Ad valorem tax

The ad valorem tax upon the stocks, accounts, and equipment may be assessed and collected in like manner as state and county merchant's ad valorem tax is assessed upon the same property. It is the duty of the county assessor of property and the comptroller of the treasury to prepare a separate assessment book or roll showing real, personal and mixed property assessable by the county assessor of property or the comptroller of the treasury lying within the limits of the city.

Legislative History

Acts 1921, ch. 173, art. 12, § 1; Shan. Supp., § 1997a198; Code 1932, § 3596; impl. am. Acts 1955, ch. 69, § 1; T.C.A. (orig. ed.), § 6-2204; Acts 1995, ch. 305, § 70; 2008, ch. 971, § 1.