§11-6C-3. Owner to file return estimating market value.
The owner of dealer vehicle inventory, daily passenger rental
car inventory, dealer motorboat inventory, farm equipment dealers
inventory, or house trailer and factory-built homes inventory shall
report the market value of such inventory, derived as set forth in
section two of this article, to the assessor, as a part of the
return required by law to be filed annually pursuant to the
provisions of this chapter.