27-35-341 - No other assessment to be made for purposes of ad valorem taxes imposed by municipalities or other taxing districts.
§ 27-35-341. No other assessment to be made for purposes of ad valorem taxes imposed by municipalities or other taxing districts.
With respect to properties appraised and assessed by county tax assessors pursuant to Sections 27-35-331 through 27-35-343, the assessments so made shall constitute the assessment thereof for purposes of ad valorem taxes imposed by municipalities or other taxing districts on properties located therein. Assessing jurisdiction over such properties is specifically not conferred upon municipal authorities or authorities of other taxing districts.
Sources: Laws, 1986, ch. 346, § 6, eff from and after January 1, 1987.