§ 26-26-1113 - Property used for other than church purposes.
26-26-1113. Property used for other than church purposes.
(a) All real or personal property owned by any church and held for, or used for, commercial, business, rental, or investment purposes or purposes other than church purposes shall be listed for assessment annually for ad valorem tax purposes between the first Monday in January and April 10 of each year.
(b) The church or its governing official or board shall annually list for assessment for ad valorem tax purposes all property which is not exempted from the tax under the provisions of this chapter.
(c) (1) The Assessment Coordination Division of the Public Service Commission shall promulgate reasonable rules and regulations to effectuate the provisions of this chapter.
(2) The division shall certify to the various county assessors and to each church in this state, upon request therefor, guidelines to be used in listing nonexempt property for assessment under the provisions of this chapter.