Title 10 - TAXATION
- Chapter 01 - State Department Of Revenue And Regulation
- Section 10-1-1 - Department created--Seal of department.
- Section 10-1-1.1 - Department as continuing Department of Revenue and Regulation.
- Section 10-1-10 - Attorney general to assist department--Prosecution of actions.
- Section 10-1-11 - Assistant attorney general for Department of Revenue and Regulation.
- Section 10-1-12 - State's attorneys to assist in prosecutions.
- Section 10-1-13 - General functions of secretary.
- Section 10-1-13.1 - Interstate agreements for administration of excise and income taxes--Exchange ofinformation.
- Section 10-1-14 - Licensing powers with respect to alcoholic beverages.
- Section 10-1-15 - General supervision of assessment of property for taxation--Forms--Classification ofproperty.
- Section 10-1-15.1 - State contracts for tax collection and reporting.
- Section 10-1-15.2 - Employment of collection agencies or attorneys to collect delinquent accounts.
- Section 10-1-16 - Advice and direction to directors of equalization and boards--Instructional meetingsof directors.
- Section 10-1-16.1 - Standard real estate appraisal manual.
- Section 10-1-17 - Tax assessment and collection reports required of local officers.
- Section 10-1-18 - Investigation of assessment and equalization work--Visits to counties.
- Section 10-1-2 - Secretary as head of department--Appointment and term of office.
- Section 10-1-21 - Order by secretary for reassessment of property in district.
- Section 10-1-22 - Reassessment lists--Filing of copies with secretary.
- Section 10-1-23 - Equalization of reassessments by secretary--Transmittal to and use by county auditor--Right of appeal preserved.
- Section 10-1-24 - Placement of omitted property on assessment rolls.
- Section 10-1-25 - Investigation of evasions and violations of tax and assessment laws--Proceedings toremedy improper administration.
- Section 10-1-26 - Summons of witnesses and evidence in departmental investigations.
- Section 10-1-27 - Depositions in departmental investigations.
- Section 10-1-28 - Administration of oaths to witnesses--Proceedings on refusal of witness to testify orproduce evidence--Compensation of witnesses and officers serving summons--Falsetestimony as perju
- Section 10-1-28.1 - Confidentiality of return information--Definition of terms.
- Section 10-1-28.2 - Lists compiled by department confidential--Unauthorized disclosure as misdemeanor.
- Section 10-1-28.3 - Return information confidential--Unauthorized disclosure as misdemeanor.
- Section 10-1-28.4 - Persons to whom return information may be disclosed--Purposes.
- Section 10-1-28.7 - Federal taxpayer information confidential--Unauthorized disclosure as misdemeanor.
- Section 10-1-28.8 - Persons to whom federal taxpayer information may be disclosed--Purposes.
- Section 10-1-28.9 - Disclosure of federal taxpayer information in judicial or administrative proceedings.
- Section 10-1-29 - Payment of expense for enforcement of petroleum products law.
- Section 10-1-3 - Secretary's full time service required--Annual report to Governor--Oath and bond.
- Section 10-1-30 - Allocation of funds from taxes and license on petroleum products.
- Section 10-1-31 - Direction of proceedings for violation of tax laws--Removal of tax officials fromoffice.
- Section 10-1-32 - State's attorneys to assist in prosecution of violations of tax and assessment laws.
- Section 10-1-33 - Economic and financial information required of individuals, partnerships,associations, and corporations.
- Section 10-1-34 - Compilation and reporting of natural resources statistics.
- Section 10-1-35 - Annual report to Governor--Contents and date of filing.
- Section 10-1-36 - Transmittal to Governor and legislators of report on taxable property--Recommendations for improvement.
- Section 10-1-37 - Consultation with and reports to Governor.
- Section 10-1-38 - Formulation and recommendation of legislation.
- Section 10-1-39 - Reports on licensing and regulatory legislation.
- Section 10-1-4 - Repealed.
- Section 10-1-40 - Construction of tax laws by secretary--Other powers provided by law.
- Section 10-1-41 - Appeals from departmental decisions.
- Section 10-1-42 - Repealed.
- Section 10-1-43 - Names and addresses of attorneys handling similar cases.
- Section 10-1-44 - Establishment of sales and use tax collection fund.
- Section 10-1-44.3 - Secretary of revenue and regulation may release lists of persons exempt from salesand use taxes.
- Section 10-1-44.4 - Repealed.
- Section 10-1-45 - Examination of business records of holder of abandoned property.
- Section 10-1-5 - Deputy secretary of revenue and regulation--Appointment and oath of office--Absence or disability of secretary.
- Section 10-1-6 - Divisions within department--Directors and deputy directors of divisions--Employeesof department.
- Section 10-1-6.1 - Special agents--Appointment and authority.
- Section 10-1-7 - Appointment and tenure of directors--Full time service required--Oath and bond
- Section 10-1-8 - Deputy to substitute for director of division.
- Section 10-1-9 - Fees and employee expenses charged against departmental appropriations--Vouchers.
- Sections 10-1-19, 10-1-20 - Repealed
- Sections 10-1-28.5, 10-1-28.6 - Disclosure of return information in judicial or administrative proceedings. Federal taxpayer information defined
- Sections 10-1-44.1, 10-1-44.2 - Repealed
- Chapter 02 - State Board Of Equalization [Repealed]
- Chapter 03 - County Directors Of Equalization
- Section 10-3-1 - Office of county director of equalization established.
- Section 10-3-1.1 - Certification required for assessing or appraising officials.
- Section 10-3-1.2 - Examination of applicants for certification--Enrollment--Standards.
- Section 10-3-10 - Repealed.
- Section 10-3-11 - Appointment of deputies subject to recommendations of director--Powers and duties.
- Section 10-3-12 - Oath and bond of county director and deputies--Form of oath--Failure to give bondor take oath.
- Section 10-3-13 - Qualification by deputies--Compensation.
- Section 10-3-14 - Annual county conference of director, commissioners and auditor--Taking oath ofoffice.
- Section 10-3-15 - Facilities and supplies furnished to county director and municipal deputy.
- Section 10-3-16 - Assessment of property by director--Exception--County as assessment district.
- Section 10-3-19 - Requiring statement for agricultural census.
- Section 10-3-2 - Qualifications of county director.
- Section 10-3-20 - Requiring affidavit of name and residence.
- Section 10-3-21 - Affidavit of name and residence transmitted to other county.
- Section 10-3-22 - Subpoena and examination with respect to assessment statement--Place ofexamination.
- Section 10-3-23 - Entry on and inspection of property--Listing of taxpayers.
- Section 10-3-24 - Addition of omitted property to assessment rolls.
- Section 10-3-25 - Assessment of property of absent or unknown owner.
- Section 10-3-26 - Valuation of property of absent or unknown owner.
- Section 10-3-27 - Valuation of property on neglect or refusal by owner to comply with requirements--Notation of neglect or refusal.
- Section 10-3-28 - Listing of assessed property by districts--Delivery of assessment rolls to boards ofequalization and county commissioners--Duplicate copy for municipality.
- Section 10-3-29 - Preparation and maintenance of county topographical map and tables--Contents.
- Section 10-3-3 - Appointment of county director--Mayor participating.
- Section 10-3-30 - Preparation and maintenance of county land valuation map--Contents.
- Section 10-3-31 - Examination of recorded real estate conveyances--Record of considerations shown--Destruction.
- Section 10-3-32 - Posting of real estate transfers to assessment rolls.
- Section 10-3-33 - Assistance to county commissioners and boards of equalization.
- Section 10-3-34 - Investigation of applications for reduction of value, abatement, and settlement--Recommendations.
- Section 10-3-35 - Appeal by director to county board of equalization--Taxpayer's right to appeal tocircuit court preserved--Stay of appeal to Office of Hearing Examiners.
- Section 10-3-36 - Extension of changes made by boards of equalization--Abstract submitted toDepartment of Revenue and Regulation.
- Section 10-3-39 - Liability on bond for taxes not assessed.
- Section 10-3-4 - Oath and bond of director.
- Section 10-3-40 - Action on director's bond for taxes lost through failure or neglect--Judgment.
- Section 10-3-5 - Term of office of director--Dismissal--Subsequent terms--Vacancies in office.
- Section 10-3-6 - Salary of county director.
- Section 10-3-7 - Traveling expenses of county director.
- Section 10-3-8 - Repealed.
- Section 10-3-9 - Repealed.
- Sections 10-3-17, 10-3-18 - Repealed
- Sections 10-3-37, 10-3-38 - Other assessors' powers exercised by director. Repealed
- Chapter 04 - Property Subject To Taxation
- Section 10-4-1 - Property generally subject to taxation.
- Section 10-4-10 - Agricultural land of charitable, benevolent and religious societies.
- Section 10-4-11 - Residential and mercantile property belonging to societies taxable.
- Section 10-4-12 - Property of charitable, benevolent or religious society used partly for income andpartly for society purposes.
- Section 10-4-13 - Educational institution property exempt--Income property taxable.
- Section 10-4-13.1 - Agricultural structures specially classified--Amount exempt from taxation--Relativedefined.
- Section 10-4-13.2 - Nonexempt use of educational institution property--Assessed value.
- Section 10-4-14 - Property of agricultural and horticultural societies exempt.
- Section 10-4-15 - Application for exemption of business incubator, charitable, religious, educational,or local industrial development property.
- Section 10-4-15.1 - Publication of list of tax-exempt property.
- Section 10-4-16 - Examination, recommendations, and determination of application for tax-exemptstatus.
- Section 10-4-17 - Notice and hearing on preliminary determination of taxability of charitable, religiousand educational institution property--Final determination.
- Section 10-4-18 - Appeal from county board determination that property is taxable.
- Section 10-4-19 - Continuation of tax-exempt status of property--Annual statement required--Recommendation for change in status--Annual statement not necessary for certainproperty.
- Section 10-4-19.1 - Time of determination of exempt status--Apportionment when property transferredto exempt entity.
- Section 10-4-19.2 - Apportionment when property transferred from exempt entity to nonexempt entity.
- Section 10-4-2 - Definition of real property for ad valorem taxation purposes.
- Section 10-4-2.1 - Improvements on leased sites taxed as real property--Collection of delinquent taxes.
- Section 10-4-2.2 - Personal property defined for ad valorem taxation.
- Section 10-4-2.3 - Portable livestock shelters not real property.
- Section 10-4-2.4 - Manufactured homes as real property.
- Section 10-4-2.5 - Transfer or reassignment of manufactured home classed as real property--Affidavitrequirement.
- Section 10-4-2.6 - Sale of manufactured home by licensed dealer--Dealer reporting requirements.
- Section 10-4-20 - Permanent record and annual report of tax-exempt property.
- Section 10-4-21 - Periodic review of tax-exempt property--Board action to change status--Reviewrequested by secretary of revenue and regulation.
- Section 10-4-22 - Effective date of change in tax-exempt status.
- Section 10-4-23 - Tax-exempt and railroad property taxed to long-term lessee or contract purchaser.
- Section 10-4-23.1 - Validation of economic development contracts providing for payment in lieu oftaxes--Property classified.
- Section 10-4-24 - Homestead exempt from state taxes--Description of homestead included inassessment statement--Apportionment of value.
- Section 10-4-24.10 - Tax exemption of dwelling of paraplegic or amputee veteran.
- Section 10-4-24.11 - Reduction of tax on dwelling owned by paraplegic.
- Section 10-4-24.12 - Percentage of paraplegic's tax reduction for single-member household.
- Section 10-4-24.13 - Percentage of paraplegic's tax reduction for multiple-member household.
- Section 10-4-24.9 - Paraplegic dwellings specially classified for tax purposes--Lands included.
- Section 10-4-25 - Cemetery lot exempt.
- Section 10-4-26 - Exemption from property tax penalties of persons serving in armed forces duringhostilities.
- Section 10-4-27 - Repealed.
- Section 10-4-28 - Repealed.
- Section 10-4-29 - Valuation of real property in a floodplain.
- Section 10-4-3 - Assessment and description of land acquired by reliction.
- Section 10-4-30 - Single-family dwellings of disabled or senior citizens classified.
- Section 10-4-33 - Property used as employee day-care cooperative exempt--Determining value.
- Section 10-4-34 - Exemption of property used for storing and dispensing alternative fuels.
- Section 10-4-35 - Wellness center defined--Taxable percentage.
- Section 10-4-39 - Exemption of facility operated as a multi-tenant business incubator.
- Section 10-4-4 - Trees under Timber Culture Act not considered improvement.
- Section 10-4-40 - Partial exemption of dwellings owned by certain disabled veterans.
- Section 10-4-41 - Partial exemption for owner-occupied dwellings of surviving spouses of certaindisabled veterans.
- Section 10-4-42 - Renewable resource defined.
- Section 10-4-43 - Renewable energy facility defined.
- Section 10-4-44 - Renewable energy facilities with less than five megawatts of nameplate capacityclassified--Property taxable--Exemption.
- Section 10-4-5 - Valuation of land containing artesian well.
- Section 10-4-6 - Repealed.
- Section 10-4-6.1 - Exemption from taxation of personal property not centrally assessed--Taxes or feesin lieu unimpaired.
- Section 10-4-7 - Report of publicly owned property filed with secretary of revenue and regulation--Availability to county director.
- Section 10-4-8 - Property acquired for highway purposes exempt.
- Section 10-4-8.1 - Local industrial development corporation property exempt from taxation--Limitation.
- Section 10-4-9 - Property owned by religious society and used exclusively for religious purposesexempt--Sale of property by religious society.
- Section 10-4-9.1 - Property owned by public charity and used for charitable purposes exempt.
- Section 10-4-9.2 - Property owned by benevolent organization and used exclusively for benevolentpurposes exempt--Exception.
- Section 10-4-9.3 - Property owned by nonprofit corporation, organization, or society and used primarilyfor health care and related purposes exempt.
- Section 10-4-9.4 - Congregate housing facility owned by nonprofit corporation, organization, or societyexempt--Conditions.
- Section 10-4-9.5 - Continuum of care defined--Additional health care.
- Sections 10-4-24.1 to 10-4-24.8 - Repealed
- Sections 10-4-31, 10-4-32 - Repealed
- Sections 10-4-36 to 10-4-38 - Repealed
- Chapter 05 - Situs Of Property For Taxation
- Section 10-5-1 - Real estate assessed where situated.
- Section 10-5-15 - Appeal from county commissioners on decision as to place of assessment.
- Section 10-5-16 - Appeal from secretary of revenue and regulation on decision as to place of taxation--Appeal bond.
- Section 10-5-17 - Time of appeal from secretary--Transcript--Hearing de novo and judgment.
- Section 10-5-2 - Road, bridge, or railroad property assessed within county.
- Section 10-5-5 - Merchants' and manufacturers' property assessed at place of business.
- Section 10-5-6 - Repealed.
- Section 10-5-7 - Repealed.
- Sections 10-5-3 to 10-5-4.1 - Repealed
- Sections 10-5-8 to 10-5-14 - Repealed
- Chapter 06 - Annual Assessment Of Property
- Section 10-6-1 - Definition of terms.
- Section 10-6-1.1 - Mill levy defined--Substitution.
- Section 10-6-1.2 - One mill defined--Substitution.
- Section 10-6-1.3 - "Fair market value" and "full and true value" defined.
- Section 10-6-1.4 - "Arms-length transaction" defined.
- Section 10-6-10 - Forms furnished by county commissioners--Affidavit attached to statement ofpersonal property--Signing in lieu of verification before notary public.
- Section 10-6-17 - Repealed.
- Section 10-6-18 - Repealed.
- Section 10-6-19 - Repealed.
- Section 10-6-2 - Period during which assessment made--Date of assessment.
- Section 10-6-20 - Penalty for intentional evasion, deceit or failure to list property.
- Section 10-6-21 - False or fraudulent property statement--Intentional failure or refusal to deliver taxlist--Conversion of property to evade tax--Misdemeanor.
- Section 10-6-22 - Prosecution of tax evaders--Disposition of fines.
- Section 10-6-25 - Examination of property by director or deputy--Inspection of records--Administrationof oaths.
- Section 10-6-28 - Repealed.
- Section 10-6-29 - Repealed.
- Section 10-6-3 - Repealed.
- Section 10-6-3.1 - Assessment date for leased school and endowment lands--Valuation date.
- Section 10-6-30 - Repealed.
- Section 10-6-31 - Classification of property--Notation by director of equalization.
- Section 10-6-31.1 - Agricultural land classified and taxed without regard to zoning.
- Section 10-6-31.2 - Leased school lands classified separately.
- Section 10-6-31.3 - Criteria for classification of land as agricultural.
- Section 10-6-31.4 - Property tax freeze authorized for agricultural property of beginning farmer.
- Section 10-6-31.5 - Criteria for qualifying for tax freeze on agricultural property of beginning farmer.
- Section 10-6-32 - Repealed.
- Section 10-6-33 - Basis for determining valuation for tax purposes--Forced sale value not to be used--Cost, market and income approaches to appraisal considered.
- Section 10-6-33.1 - Repealed.
- Section 10-6-33.10 - Repealed.
- Section 10-6-33.11 - Repealed.
- Section 10-6-33.12 - Distinction between agricultural and nonagricultural real property.
- Section 10-6-33.13 - Promulgation of rules--Purposes.
- Section 10-6-33.2 - Determination of capacity to produce agricultural products--Sources of information.
- Section 10-6-33.21 - Assessed value of inundated farmlands--Classification.
- Section 10-6-33.22 - Request for special assessment for inundated farmland--Time limit--Description ofland.
- Section 10-6-33.28 - Agricultural land to be assessed based on agricultural income value.
- Section 10-6-33.29 - Database to determine agricultural income value.
- Section 10-6-33.30 - Factors used for percentage of annual earning capacity.
- Section 10-6-33.31 - Director of equalization to be provided agricultural income value for county--Adjustment of assessed value.
- Section 10-6-33.32 - Division of land into categories.
- Section 10-6-33.33 - Classification of buildings and structures.
- Section 10-6-33.34 - Market value of agricultural land.
- Section 10-6-33.35 - Agricultural Land Assessment Implementation and Oversight Advisory Task Force.
- Section 10-6-33.36 - Contract for collection of cash rent information.
- Section 10-6-33.37 - Equalization of assessed valuation of cropland and noncropland.
- Section 10-6-33.5 - Assessment, valuation, equalization, and taxation of school and endowment lands.
- Section 10-6-33.6 - Repealed.
- Section 10-6-33.7 - Classification of agricultural land in each county--Basis for soil valuation.
- Section 10-6-33.8 - Minimum and maximum median sales to assessment ratio.
- Section 10-6-33.9 - Maximum coefficient of dispersion--Necessity for certificate of compliance.
- Section 10-6-34 - Repealed.
- Section 10-6-34.1 - Centrally assessed operating property classified--Percentage of value at whichequalized.
- Section 10-6-35 - Value of land excluding improvements determined--Value including improvements--Mines and quarries included.
- Section 10-6-35.1 - New industrial structures and additions specifically classified for tax purposes.
- Section 10-6-35.19 - Nonresidential property--Increased value due to reconstruction or renovation--Specialclassification.
- Section 10-6-35.2 - Discretionary formula for reduced taxation of new structures and additions--Partiallyconstructed structures.
- Section 10-6-35.20 - Tax credit allowed for system producing ethyl alcohol fuel--Fuel for resale excluded.
- Section 10-6-35.21 - New nonresidential agricultural structures and additions specifically classified for taxpurposes.
- Section 10-6-35.22 - New industrial or commercial structures, additions, renovation, or reconstructionspecifically classified for tax purposes.
- Section 10-6-35.23 - Adoption of assessed value formula by governing board of improvement district.
- Section 10-6-35.24 - New commercial structures and additions specifically classified for tax purposes.
- Section 10-6-35.25 - New commercial structures and additions specifically classified for tax purposes.
- Section 10-6-35.3 - Pollution standards to qualify for construction tax incentive.
- Section 10-6-35.4 - Municipal adoption of reduction for new property.
- Section 10-6-36 - Real property to be viewed--Entry of values for land, improvements and total.
- Section 10-6-36.3 - Petition for reversal of director's decision--Notice and hearing.
- Section 10-6-37 - Railroad and highway rights-of-way deducted in valuing land.
- Section 10-6-38 - Real estate list included in assessment lists, rolls, and book--Contents.
- Section 10-6-39 - Form for real estate list.
- Section 10-6-4 - Information as to land becoming taxable for first time--Transmittal to countyofficials.
- Section 10-6-40 - Equalization director's affidavit attached to real estate list.
- Section 10-6-43 - Looseleaf records and card systems authorized--Validation of records previouslyused.
- Section 10-6-44 - Delivery to boards of equalization of assessment books, lists, rolls and returns--Opento public inspection.
- Section 10-6-45 - Repealed.
- Section 10-6-48 - Repealed.
- Section 10-6-49 - Director of equalization to establish assessed valuation for property in school district.
- Section 10-6-5 - Repealed.
- Section 10-6-50 - Notice of assessment--Use of uniform information.
- Section 10-6-51 - Counties not in compliance--Basis of request for and issuance of certificate ofcompliance.
- Section 10-6-54 - Classification for new structures or additions or renovations in redevelopmentneighborhood.
- Section 10-6-55 - Adoption of formula for assessed value of structures classified pursuant to § 10-6-54.
- Section 10-6-56 - Boundaries of redevelopment neighborhood.
- Section 10-6-57 - Standards for redevelopment neighborhood property within municipality.
- Section 10-6-6 - Repealed.
- Section 10-6-66 - Classification of certain residential property.
- Section 10-6-66.1 - Transferred.
- Section 10-6-67 - Valuation of certain residential property.
- Section 10-6-68 - Repealed.
- Section 10-6-69 - Repealed.
- Section 10-6-7 - Repealed.
- Section 10-6-70 - Transferred.
- Section 10-6-71 - Transferred.
- Section 10-6-72 - Transferred.
- Section 10-6-73 - Transferred.
- Section 10-6-74 - Restrictions on using certain real property to value other real property--Exclusionfrom sales ratio study.
- Section 10-6-75 - Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules.
- Section 10-6-76 - Use of arms-length sales of nonagricultural and owner-occupied property to valueother real property.
- Section 10-6-77 - Limitation on increase and decrease of taxable value of cropland.
- Section 10-6-8 - Statement of personal property required of taxpayers--Property and information tobe included.
- Section 10-6-9 - Repealed.
- Sections 10-6-11 to 10-6-16 - Repealed
- Sections 10-6-2.1, 10-6-2.2 - Repealed
- Sections 10-6-23, 10-6-24 - Repealed
- Sections 10-6-25.1, 10-6-25.2 - Repealed
- Sections 10-6-26, 10-6-27 - Repealed
- Sections 10-6-33.14 to 10-6-33.20 - Repealed
- Sections 10-6-33.23 to 10-6-33.27 - Repealed
- Sections 10-6-33.3, 10-6-33.4 - Property not used for agriculture separately assessed. Repealed
- Sections 10-6-35.5 to 10-6-35.7 - Repealed
- Sections 10-6-35.8 to 10-6-35.18 - Repealed
- Sections 10-6-36.1, 10-6-36.2 - Unrecorded improvements to real property--Notification of value to county auditor. Improvements to which provisions not applicable--Petition and hearing prior to notifi
- Sections 10-6-41, 10-6-42 - Repealed
- Sections 10-6-46, 10-6-47 - Repealed
- Sections 10-6-52, 10-6-53 - Repealed
- Sections 10-6-58 to 10-6-65 - Repealed
- Chapter 06A - Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens
- Section 10-6A-1 - Definition of terms.
- Section 10-6A-10 - Repealed.
- Section 10-6A-11 - Refund eligibility unaffected.
- Section 10-6A-2 - Freeze on assessment of single-family dwellings--Conditions determiningentitlement.
- Section 10-6A-3 - Ceiling on market value of dwelling--Exceptions--Value increased by index factor.
- Section 10-6A-4 - Annual application for assessment freeze--Filing deadline--Forms--Petition forrecalculation of taxes upon failure to meet deadline.
- Section 10-6A-5 - Applications to include supporting documents.
- Section 10-6A-6 - County treasurer to determine eligibility.
- Section 10-6A-7 - Certification of eligibility and income by treasurer--Freeze of assessment.
- Section 10-6A-7.1 - Records of values of frozen assessments.
- Section 10-6A-8 - Repealed.
- Section 10-6A-9 - Denial of claim--Hearing before secretary of revenue--Appeals.
- Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled
- Section 10-6B-1 - Definition of terms.
- Section 10-6B-10 - Applicant not required to record on application amount claimed--Reductioncomputed by county auditor.
- Section 10-6B-11 - Documentary evidence.
- Section 10-6B-12 - Claim for reduction signed and delivered to county auditor.
- Section 10-6B-13 - Reduction of taxes by county treasurer.
- Section 10-6B-14 - Protest of denial of reduction--Hearing.
- Section 10-6B-2 - Adoption of chapter by governing board of municipality.
- Section 10-6B-3 - Amount of reduction in income allowed for taxes paid.
- Section 10-6B-4 - Requirements for reduction of real property taxes due on single family dwelling.
- Section 10-6B-5 - Survival of right to file claim.
- Section 10-6B-6 - Amount of reduction of real property taxes due for a single-member household.
- Section 10-6B-7 - Amount of reduction of real property taxes due for a multiple-member household.
- Section 10-6B-8 - Eligibility of head of household for reduction--Requirements.
- Section 10-6B-9 - Claims for reduction of real property taxes--Forms.
- Chapter 07 - Additional Information Obtained By Assessors [Repealed]
- Chapter 08 - Assessment Of Range Livestock [Repealed]
- Chapter 09 - Assessment Of Mobile Homes
- Section 10-9-1 - "Mobile home" defined.
- Section 10-9-10 - Tax immediately payable--Deferred payment--Action on delinquencies.
- Section 10-9-10.1 - Removal of mobile home from state--Refund of tax on pro rata basis.
- Section 10-9-11 - Decalcomania issued to taxpayer--Display on mobile home--Failure to display,alteration and wrongful use as petty offense.
- Section 10-9-12 - Pecuniary penalty for delay in payment of tax.
- Section 10-9-13 - Lien of tax on mobile home--Collection of delinquent tax.
- Section 10-9-13.1 - Time for collection of delinquent tax--Notification and publication--Distress warrant.
- Section 10-9-14 - Distribution of taxes collected.
- Section 10-9-15 - Payment under protest and appeal to board of equalization.
- Section 10-9-2 - Assessment and taxation in lieu of other taxes--Exceptions.
- Section 10-9-3 - Annual listing of mobile home with county director--Information and copy of titlefurnished.
- Section 10-9-3.1 - Listing of mobile home on sale by dealer--Notation of taxes paid.
- Section 10-9-3.2 - Affidavit of taxes paid and registration of mobile home required for transfer of title.
- Section 10-9-4 - Period of exemption of mobile home bearing foreign license plate--Listing onacceptance of employment by occupant.
- Section 10-9-5 - Failure to list mobile home as misdemeanor--Liability for tax--Penalty assessment.
- Section 10-9-6 - Assistance to county director in locating unregistered mobile homes.
- Section 10-9-7 - Valuation of mobile homes.
- Section 10-9-8 - Proration of tax on mobile homes taxable for part of year.
- Section 10-9-9 - Levy of tax by application of mill rate.
- Chapter 09A - Assessment Of Machinery And Equipment [Repealed]
- Chapter 10 - Classification And Valuation Of Real Estate
- Section 10-10-1 - Petition by freeholders for county classification of real property--Number of signers--Time of filing.
- Section 10-10-10 - Copies of classifications and valuations delivered to townships, municipalities andDepartment of Revenue and Regulation.
- Section 10-10-11 - Appeal from county board in classification, valuation and equalization matters.
- Section 10-10-12 - Repealed.
- Section 10-10-13 - Time of taking appeal from state or county board.
- Section 10-10-14 - Petition and special election on township resurvey for tax purposes.
- Section 10-10-15 - Township resurvey after approval by voters--Recording of plat--Acreage used forassessment purposes.
- Section 10-10-16 - Private resurvey for tax purposes--Recording of plat--Acreage observed inassessments.
- Section 10-10-2 - Resolution by county commissioners for classification--Filing--Employment ofperson to make classifications.
- Section 10-10-3 - Repealed.
- Section 10-10-4 - Preparation of list of taxable real estate within county--Land acquired fromgovernment.
- Section 10-10-5 - Classification of real estate--Factors considered--Inspection and hearings.
- Section 10-10-6 - Rules for classification of real property.
- Section 10-10-7 - Classification records filed with county auditor--Valuation by county commissioners.
- Section 10-10-8 - Consideration and equalization of classification and valuations at annual equalizationmeeting--Changes by Office of Hearing Examiners.
- Section 10-10-9 - Changes in classification and valuation--Notice to taxpayers.
- Chapter 10A - Taxation Of Severed Mineral Interests [Repealed]
- Chapter 11 - Equalization, Review And Correction Of Assessments
- Section 10-11-1 - County auditor to add omitted property to assessment rolls.
- Section 10-11-10 - Change of tax lists to correct error in computation or extension.
- Section 10-11-11 - Change of assessment and tax lists to add omitted property discovered by treasurer.
- Section 10-11-12 - Form of amendments to tax lists.
- Section 10-11-13 - Composition of local boards of equalization--Time and place of annual meeting.
- Section 10-11-14 - Quorum of a local board of equalization--Adjournment from day to day--Timeallowed to complete equalization--Participation by school board members.
- Section 10-11-15 - Clerk of local equalization board--Minutes--Form of action--Adjournment in absenceof quorum.
- Section 10-11-16 - Appeal to local board of equalization--Notice of appeal.
- Section 10-11-16.1 - Appeals--Notice of decision by local board of equalization.
- Section 10-11-17 - Repealed.
- Section 10-11-18 - Repealed.
- Section 10-11-19 - Addition of omitted property by local board--Procedure for assessment.
- Section 10-11-2 - Correction of assessment rolls by addition of property and valuation.
- Section 10-11-20 - Notice to taxpayer before increase in assessment by local board.
- Section 10-11-21 - Delivery of equalized assessment roll to director of equalization--Acceptance bycounty commissioners.
- Section 10-11-22 - Right of appeal from local board to county board of equalization.
- Section 10-11-23 - Method of appeal to county board.
- Section 10-11-24 - Repealed.
- Section 10-11-25 - Composition of county board of equalization--Oath of office--Time, place andduration of meetings.
- Section 10-11-26 - Powers of county board of equalization--Corrections--De novo appeals.
- Section 10-11-26.1 - Notice of decision by county board of equalization--Publication of minutes.
- Section 10-11-27 - Complaint to local board required before consideration by county board.
- Section 10-11-28 - Repealed.
- Section 10-11-29 - Addition of omitted property by county board--Procedure for assessment.
- Section 10-11-3 - Notice to property owner or occupant to show cause before addition of property toassessment rolls.
- Section 10-11-30 - Repealed.
- Section 10-11-31 - Changes in real property assessments not to create inequalities requiring completereassessment.
- Section 10-11-34 - Advance notice required before increase in individual assessment.
- Section 10-11-35 - Repealed.
- Section 10-11-4 - Addition of property and valuation after failure of owner to show cause againstassessment.
- Section 10-11-40 - Record of county board proceedings maintained by auditor--Copy transmitted toDepartment of Revenue and Regulation.
- Section 10-11-41 - Correction of assessment lists to show changes by county board--Abstracts of lists.
- Section 10-11-42 - Appeal from county board to Office of Hearing Examiners--Notice by county board--Procedure--Right of appeal to circuit court preserved.
- Section 10-11-42.1 - Powers of secretary of revenue and regulation--De novo appeals.
- Section 10-11-42.2 - Notice of decision by Office of Hearing Examiners.
- Section 10-11-43 - Appeal from Office of Hearing Examiners to circuit court.
- Section 10-11-44 - Appeal from county board of equalization to circuit court.
- Section 10-11-45 - Docketing and hearing of appeals to circuit court--Combining decisions in appeal.
- Section 10-11-45.1 - Circuit court may award costs against unsuccessful appellant.
- Section 10-11-46 - Repealed.
- Section 10-11-47 - Assessments within equalization jurisdiction of secretary of revenue and regulation.
- Section 10-11-48 - Percentage changes by secretary of revenue and regulation in real propertyassessments within county.
- Section 10-11-49 - Repealed.
- Section 10-11-5 - Extension of omitted tax to tax list--Certification to county treasurer--Warrant forcollection--Evidence filed by county auditor.
- Section 10-11-50 - Evidence required for percentage change in assessments--Rate of change not to befractional.
- Section 10-11-51 - Certification to county auditors of percentage changes made by secretary of revenueand regulation--State levy certified.
- Section 10-11-52 - Assessments not invalidated by late transmittal of certificate.
- Section 10-11-53 - Correction of assessment lists to show changes made by state board--Fractionalamounts.
- Section 10-11-54 - Directors of equalization to report data on assessed valuation and sales to statedepartment.
- Section 10-11-55 - Annual studies by department of assessment to sales ratios.
- Section 10-11-55.1 - Repealed.
- Section 10-11-56 - Arms-length transactions included in departmental studies.
- Section 10-11-56.5 - Repealed.
- Section 10-11-57 - Assessed valuation used in application of studies to agricultural land.
- Section 10-11-58 - Computation of median level of assessment in each county.
- Section 10-11-59 - Computation of coefficient of dispersion for each county.
- Section 10-11-6 - Notice mailed to taxpayer of addition of omitted property.
- Section 10-11-60 - Publication of findings from assessment to sales ratio studies.
- Section 10-11-61 - Repealed.
- Section 10-11-62 - Repealed.
- Section 10-11-63 - Definition of terms.
- Section 10-11-64 - Annual valuation of property within municipality.
- Section 10-11-65 - Appeal from assessment to sales ratio studies.
- Section 10-11-66 - Consolidated board of equalization authorized--Membership.
- Section 10-11-67 - Filing complaint with consolidated board.
- Section 10-11-68 - Consolidated board to hear valuation, classification, and assessment questions--Adjustments in assessment roll.
- Section 10-11-69 - Assessment of omitted property by consolidated board.
- Section 10-11-7 - Entry of omitted taxes on duplicate tax list--Collection.
- Section 10-11-70 - Notice of raise in assessment by consolidated board.
- Section 10-11-71 - Voting on property valuation by consolidated board--Oath of board members--Annual session.
- Section 10-11-72 - Authority of consolidated board of equalization.
- Section 10-11-73 - Written notice of consolidated board decisions.
- Section 10-11-76 - Appeal of consolidated board of equalization's decision.
- Section 10-11-77 - Application of §§ 10-11-13 to 10-11-31.
- Section 10-11-8 - Power of state department to direct addition of omitted property--Procedure.
- Section 10-11-9 - Change of assessment roll or tax list to correct error in name of taxpayer, descriptionor quantity of real property.
- Sections 10-11-13.1, 10-11-13.2 - Repealed
- Sections 10-11-32, 10-11-33 - Repealed
- Sections 10-11-36, 10-11-37 - Repealed. 10-11-38, 10-11-39. Repealed
- Sections 10-11-74, 10-11-75 - Placement of omitted property on taxing district books by consolidated board. Reassessment of taxing district caused by consolidated board decision prohibited
- Chapter 12 - State And Local Property Tax Levies
- Section 10-12-1 - Levy of state tax--Purposes covered by levy.
- Section 10-12-12 - Repealed.
- Section 10-12-13 - County levy to match federal aid to roads and bridges--Special fund created.
- Section 10-12-14 - Payment to municipalities from federal matching-aid levy.
- Section 10-12-15 - County highway and bridge reserve fund exempt from budget law.
- Section 10-12-16 - Use of unexpended balances in county road and bridge funds--Reversion to generalfund prohibited.
- Section 10-12-17 - Use of general road and bridge funds for matching aid permitted.
- Section 10-12-18 - County weather-modification expenditure authorized--Contractors to be licensed.
- Section 10-12-2 - Maximum state levy.
- Section 10-12-21 - Maximum county levy for all purposes.
- Section 10-12-21.1 - Levies in addition to limit.
- Section 10-12-22 - Obsolete.
- Section 10-12-23 - Repealed.
- Section 10-12-26 - Annual levy of organized township--Certification to county auditor.
- Section 10-12-27 - Township levy for bond interest and debt service fund--Surplus transferred to generalfund.
- Section 10-12-28 - Maximum rate of township levy.
- Section 10-12-28.1 - Additional township levy for fire protection.
- Section 10-12-29 - Annual school district levy--Report to county auditor--Spread against property.
- Section 10-12-3 - Determination of rate of state levy--Certification and deduction of amounts availablefrom other sources.
- Section 10-12-31.1 - Adjusting level of assessment for school districts.
- Section 10-12-31.2 - Repealed.
- Section 10-12-32 - Maximum rate of levy in municipalities.
- Section 10-12-32.1 - Municipalities incorporated after January 1, 1984.
- Section 10-12-33 - Repealed.
- Section 10-12-34 - Repealed.
- Section 10-12-34.1 - Tax levies based on true and full valuation.
- Section 10-12-37 - Repealed.
- Section 10-12-38 - Equalizing assessment of all property between counties.
- Section 10-12-39 - Equalizing assessment of land and structures on property between counties.
- Section 10-12-4 - Constitutional limitations on state levy to be observed.
- Section 10-12-40 - Addition to or deduction from valuation of lands, municipal lots and structures onland between counties.
- Section 10-12-41 - Certification of percent added to or deducted from valuation of property.
- Section 10-12-42 - Annual levy for general fund of a school district.
- Section 10-12-42.1 - Repealed.
- Section 10-12-43 - Excess tax levy authorized for school districts--Vote by governing body--Announcement requirements--Referendum election.
- Section 10-12-5 - State treasurer to transfer sums to interest and debt service funds.
- Section 10-12-6 - Repealed.
- Section 10-12-7 - Local levies in specific amounts--Certification to county auditor--Change in levyafter certification.
- Section 10-12-7.1 - Repealed.
- Section 10-12-7.2 - Repealed.
- Section 10-12-8 - Annual county levy for general purposes--Estimate of expenses as basis for levy.
- Section 10-12-9 - Purposes included in county general-purpose levy.
- Section 10-12-9.1 - Repealed.
- Section 10-12-9.2 - Levy for library purposes--Certain municipalities exempted.
- Sections 10-12-10, 10-12-11 - Repealed
- Sections 10-12-19, 10-12-20 - Repealed
- Sections 10-12-24, 10-12-25 - Repealed
- Sections 10-12-30, 10-12-31 - Repealed
- Sections 10-12-31.3, 10-12-31.4 - Repealed
- Sections 10-12-35, 10-12-36 - Judgment levies exempt from limitations--Levies to pay bonds--Levies authorized by voters. Special election on tax levy exceeding limitations--Vote required for approval-
- Chapter 12A - Tax Collection Agreements With Indian Tribes
- Section 10-12A-1 - Definition of terms.
- Section 10-12A-2 - Legislative findings--Agreements authorized.
- Section 10-12A-3 - Repealed.
- Section 10-12A-4 - Agreement to collect taxes for tribes--Department of Revenue and Regulation fee.
- Section 10-12A-4.1 - Approval by Governor and attorney general required--Publication in countiesaffected.
- Section 10-12A-5 - Percentage of state and tribal tax proceeds remitted to tribe.
- Section 10-12A-6 - Duration of collection agreements--Renewal.
- Section 10-12A-7 - Repealed.
- Section 10-12A-8 - State jurisdiction within Indian country.
- Chapter 12B - Limitation On Property Taxes [Repealed]
- Chapter 13 - Property Tax Relief
- Section 10-13-20 - Construction of chapter.
- Section 10-13-21 - Promulgation of rules.
- Section 10-13-35 - Limitation on tax levy increase on real property for 1997 and years thereafter--Schooldistricts excepted.
- Section 10-13-35.1 - Exception to limitation on tax levy increase when consolidating services.
- Section 10-13-35.10 - Abolished townships--Exemption from limitation on tax levy increase on real propertyfor two years following abolishment.
- Section 10-13-35.11 - Abolished townships--Exemption from limitation on tax levy increase on real propertyfor taxes payable in 2005 and 2006.
- Section 10-13-35.12 - Exemption from limitation on tax levy increase for taxing district that has not leviedproperty tax for general fund purposes since 1996.
- Section 10-13-35.13 - Imposition of levy by resolution--Publication--Reference of decision to voters.
- Section 10-13-35.2 - Districts' taxing authority returned upon discontinuance of consolidation of services.
- Section 10-13-35.3 - Revenue payable from real property taxes may be decreased.
- Section 10-13-35.4 - County auditor to calculate maximum revenue amount payable--Factors--Exclusion.
- Section 10-13-35.5 - Revenue payable from real property taxes may be increased.
- Section 10-13-35.6 - Counties that lowered property tax levies to comply with general fund carryoverrequirements authorized to revise levies.
- Section 10-13-35.7 - Rural fire protection district--Decrease of revenue payable from real property taxes--Effect.
- Section 10-13-35.8 - Calculation of maximum amount of revenue payable--Rural fire district request--Factors--Exclusion.
- Section 10-13-35.9 - Rural fire district--Increase of revenue payable from real property taxes--Limitations.
- Section 10-13-36 - Excess tax levy authorized--Vote of governing body--Announcement requirements--Referendum election.
- Section 10-13-37 - Median level of assessment to be eighty-five percent of market value.
- Section 10-13-37.1 - Calculation of factor for nonagricultural valuations--Sales and assessments frompreceding year.
- Section 10-13-37.2 - Appeal of valuation decision.
- Section 10-13-37.3 - Application of factor pending appeal.
- Section 10-13-37.4 - Circuit court may award costs and attorneys' fees.
- Section 10-13-37.5 - Supreme Court may award attorneys' fees--Motion and itemized statement required.
- Section 10-13-38 - Determining index factor--Notice to county auditor of revenue to be raised--Notice totaxing district--School districts excepted.
- Section 10-13-39 - Classification of owner-occupied single-family dwelling.
- Section 10-13-39.1 - Request to classify certain owner occupied property--Portion occupied by ownerassessed as separate unit--Appeal.
- Section 10-13-39.2 - Review of owner-occupied single-family classifications determined before July 1,2005.
- Section 10-13-40 - Eligibility for owner-occupied classification.
- Section 10-13-40.3 - Penalty for fraudulent receipt of owner-occupied single-family dwelling classification.
- Section 10-13-42 - Repealed.
- Section 10-13-43 - Information provided by county auditor to Department of Revenue and Regulation.
- Section 10-13-44 - Property tax reduction fund--Distribution of money--Tax credit payments.
- Sections 10-13-1 to 10-13-10 - Repealed
- Sections 10-13-11 to 10-13-19 - Repealed
- Sections 10-13-22 to 10-13-34 - Repealed
- Sections 10-13-40.1, 10-13-40.2 - Repealed
- Sections 10-13-40.4, 10-13-41 - Abatement or refund of tax where failure to meet application deadline for classification of owner-occupied single-family dwelling is due to military service. Repealed
- Chapter 13A - Property Tax Replacement Distributions [Repealed]
- Chapter 14 - Taxation Of Grain And Seed [Repealed]
- Chapter 14A - Taxation Of Cattle And Sheep [Repealed]
- Chapter 15 - Taxation Of Honey And Sugar Beets [Repealed]
- Chapter 16 - Taxation Of Moneys And Credits [Repealed]
- Chapter 17 - Property Tax Lists
- Section 10-17-1 - Preparation of list for each assessment district--Lands and lots listed.
- Section 10-17-2 - Calculation and extension of tax levies--Limitations on levies applied.
- Section 10-17-3 - Extension of total consolidated tax--Apportionment to state and subdivisions.
- Section 10-17-4 - Recapitulation of columns in tax list.
- Section 10-17-5 - Repealed.
- Section 10-17-6 - Repealed.
- Section 10-17-7 - Preparation of tax list--Notation as to real property sold for taxes.
- Section 10-17-8 - Warrant for collection of taxes attached to duplicate tax list.
- Chapter 18 - Property Tax Abatement And Refunds
- Section 10-18-1 - Invalid or erroneous assessment or tax--Claims for abatement or refund--Certificateoutstanding on real property sold for taxes.
- Section 10-18-1.1 - Time allowed for abatement or refund of invalid, inequitable or unjust tax.
- Section 10-18-10 - Order and payment of refund--Charging to tax districts.
- Section 10-18-11 - Credit to county for state tax abated or refunded.
- Section 10-18-12 - Appeal from county commissioners to circuit court.
- Section 10-18-13 - Mandatory refund of taxes after determination of disputed county boundary--Apportionment of charges to state and taxing districts.
- Section 10-18-14 - Retroactive application of chapter.
- Section 10-18-15 - Payment of property tax refunds for taxes erroneously collected.
- Section 10-18-16 - Refund date for property taxes erroneously collected.
- Section 10-18-2 - Compromise, abatement or rebate of uncollectible tax--Circumstances in whichauthorized--Apportionment among funds and taxing districts.
- Section 10-18-3 - Procedure applicable to compromise of uncollectible taxes.
- Section 10-18-4 - Contents and verification of application for abatement or refund.
- Section 10-18-5 - Presentation of application to county commissioners--Approval or rejection--Evidence heard--Amendment of application.
- Section 10-18-6 - Concurrence of municipal governing body required for abatement of tax withinmunicipal corporation.
- Section 10-18-7 - Certification of municipal action where concurrence required--Failure to filecertificate as concurrence.
- Section 10-18-8 - Hearing and decision by county commissioners on municipal refusal to concur--Appeal to circuit court.
- Section 10-18-9 - Correction of tax lists on grant of abatement or compromise.
- Chapter 18A - Property Tax Refund For Aged And Disabled Persons
- Section 10-18A-1 - Definition of terms.
- Section 10-18A-1.1 - Reduction in income allowed for taxes paid--Determination of amount.
- Section 10-18A-10 - Signing of refund claim--Delivery to proper officer.
- Section 10-18A-11 - Reimbursement of eligible claimants--Payment from retail sales and service taxrefund appropriations--Time for payment--Forms.
- Section 10-18A-12 - Appropriations insufficient for all payments--Proration to timely filed claims.
- Section 10-18A-13 - Hearing on denial of claim--Time for demand.
- Section 10-18A-14 - Fraudulent refund claims as petty offense.
- Section 10-18A-15 - Promulgation of rules.
- Section 10-18A-2 - Refund of taxes paid on single family dwelling--Conditions.
- Section 10-18A-3 - Refund denied after refund of sales tax.
- Section 10-18A-4 - Right to file lost on death.
- Section 10-18A-5 - Single-member household refund schedule.
- Section 10-18A-6 - Multiple-member household refund schedule.
- Section 10-18A-6.1 - Multiple-member household refund--Eligibility of head of household--Conditions.
- Section 10-18A-7 - Time for claiming refund--Forms--Assistance rendered to claimants--Extension oftime.
- Section 10-18A-8 - Amount claimed not required on application--Computation by county auditor.
- Section 10-18A-9 - Documentary evidence in application.
- Chapter 19 - Lien Of Property Tax [Repealed]
- Chapter 20 - Removal Of Taxable Property
- Chapter 21 - Payment And Receipt Of Property Taxes
- Section 10-21-1 - County treasurer as collector of all taxes--Collection and credit to proper funds.
- Section 10-21-1.1 - Written bill sent to each property taxpayer--Contents--Annual levy sheet providedupon request--Form prescribed.
- Section 10-21-11 - Warrants receivable in payment of taxes.
- Section 10-21-12 - Endorsement of warrant exceeding amount of tax payable--Receipts taken fromtaxpayer.
- Section 10-21-13 - Dispute by taxing district of application of warrant to taxes.
- Section 10-21-14 - Duplicate tax receipts issued by treasurer--Contents--Failure to show state taxseparately or required information as misdemeanor.
- Section 10-21-15 - Oldest tax collected first--Tax receipt as bar to further collections except as stated inreceipt.
- Section 10-21-16 - Binding and numbering of tax receipts--Separate series used for separate years.
- Section 10-21-17 - Intentionally issuing tax receipt or duplicate stating payment in warrants or orderswhen payment in cash constitutes theft.
- Section 10-21-18 - Fraudulent variations between original and duplicate receipt as theft.
- Section 10-21-19 - Posting of payments to tax lists.
- Section 10-21-2 - Demand not necessary to fix liability--Duty of taxpayer.
- Section 10-21-20 - Tax payment certificate attached to subdivision plat.
- Section 10-21-21 - Ensuring proper amount of taxes collected--Liability of treasurer for deficiencies incollection.
- Section 10-21-22 - Repealed.
- Section 10-21-23 - Delinquency dates for real estate taxes--Interest.
- Section 10-21-24 - Repealed.
- Section 10-21-25 - Penalties and interest collected in addition to principal amount.
- Section 10-21-26 - Delinquency date postponed when tax records destroyed.
- Section 10-21-27 - Distribution of tax collections to municipalities, townships and school districts.
- Section 10-21-28 - Prepayment of tax by mining, processing, electrical generating, or other industrialoperation--County commissioners may negotiate--Special classification not affected.
- Section 10-21-29 - Prepayment to be voluntary--Compulsion as malfeasance.
- Section 10-21-3 - Repealed.
- Section 10-21-30 - Computation of tax--Credit for tax prepaid.
- Section 10-21-33 - Taxes as perpetual lien.
- Section 10-21-34 - Continuing authorization for payment of property taxes permitted--Electronictransfers.
- Section 10-21-35 - Divided assessment when portion of real estate purchased.
- Section 10-21-36 - Manufactured home on site for certain short time period exempt from taxes.
- Section 10-21-37 - Manufactured home on site assessed as real property--Tax levy--Taxes to be paid infull before transfer.
- Section 10-21-38 - Manufactured home assessed as real property--Current taxes to be paid in full priorto transfer.
- Section 10-21-4 - Due date of taxes--Acceleration on removal of property.
- Section 10-21-5 - Preferred claim in receivership, bankruptcy and trust administration.
- Section 10-21-6 - Notice to county treasurer as creditor in receivership, bankruptcy and trustadministration--Assertion of claim for taxes.
- Section 10-21-7 - Acceptance of partial payments authorized by county commissioners--Personalproperty taxes paid first--Designation of real property to which partial paymentapplied.
- Section 10-21-7.1 - Monthly payment of property taxes by electronic transmission.
- Section 10-21-7.2 - Deadline for electronically transmitted payments.
- Section 10-21-7.3 - Determining delinquency of electronically transmitted payments.
- Section 10-21-7.4 - Receipt for monthly electronically transmitted payments.
- Section 10-21-8 - Proportionate share of taxes paid by part owner of real estate--Interest relieved fromsale for delinquent taxes.
- Sections 10-21-31, 10-21-32 - Addition of unreported real property improvements to tax roll--Notice to owner of property--Hearing. Addition of improvements--Collection of taxes and interest owed--Amou
- Sections 10-21-9, 10-21-10 - Repealed
- Chapter 22 - Collection Of Delinquent Property Taxes
- Section 10-22-1 - November notice mailed to delinquent taxpayers--Contents.
- Section 10-22-10 - Distress warrant issued in duplicate--Sheriff's power and duty to seize property.
- Section 10-22-11 - Exemption from seizure limited to property absolutely exempt.
- Section 10-22-12 - Failure of sheriff to execute distress warrant as nonfeasance in office.
- Section 10-22-13 - Removal of sheriff from office for failure to proceed in collection of delinquenttaxes--Procedure.
- Section 10-22-14 - Sheriff to check records for encumbrances against personal property--Copy ofassessment blank procured.
- Section 10-22-15 - Seizure of unencumbered before encumbered property--Encumbered property seizedif necessary.
- Section 10-22-16 - Execution of warrant by seizure and service of notice--Service by mail or posting.
- Section 10-22-17 - Seizure without moving property--Notice filed with register of deeds.
- Section 10-22-18 - Notice of sale of property--Contents--Posting and mailing.
- Section 10-22-19 - Release of property seized on payment of taxes to sheriff.
- Section 10-22-2 - Annual publication of list of delinquent taxpayers--Charges--Payment to publisher.
- Section 10-22-20 - Sheriff's receipt for taxes--Cancellation of tax and issuance of treasurer's receipt.
- Section 10-22-21 - Sale of property at public auction--Effect of sale--Sheriff's bill or certificate of sale.
- Section 10-22-22 - Adjournment of sale--Notice.
- Section 10-22-23 - Return of property if not sold for want of bidders.
- Section 10-22-24 - Sheriff's return on distress warrants--Contents--Information as to sale.
- Section 10-22-25 - Payment to treasurer of amount collected by sheriff--Receipt.
- Section 10-22-26 - Uncollected balance remains collectible--Subsequent remedies.
- Section 10-22-27 - Surplus returned to owner of property--Deposit with clerk of courts.
- Section 10-22-28 - Sheriff's fees and allowances--Mileage allowed by county.
- Section 10-22-29 - Monthly certification of amounts due sheriff--Filing with county auditor.
- Section 10-22-3 - Repealed.
- Section 10-22-3.1 - Transferred.
- Section 10-22-30 - Presentation to county commissioners of uncollected distress warrants--Examinationand transfer to uncollectible list.
- Section 10-22-31 - Annual presentation to county commissioners of unpaid tax list--Information shown.
- Section 10-22-32 - Quarterly examination by county commissioners of unpaid tax list--Transfer of itemsto uncollectible tax list--Further collection effort not required.
- Section 10-22-33 - Distress warrants required for all taxes not declared uncollectible.
- Section 10-22-4 - Repealed.
- Section 10-22-5 - Deduction of delinquent real property taxes or mobile home taxes from warrant forclaim against county.
- Section 10-22-55 - Ancillary remedies and proceedings invoked by treasurer in civil action.
- Section 10-22-56 - Allegations in county treasurer's complaint--Tax lists as evidence--Exemptions fromexecution limited to absolute exemptions.
- Section 10-22-57 - Defenses in civil action for mobile home taxes--Reassessment and judgment forproper amount.
- Section 10-22-58 - Employment of assistance outside state for collection from taxpayer who has movedfrom state--Commission.
- Section 10-22-59 - Reciprocal enforcement of tax liability to other states--Proof of reciprocity.
- Section 10-22-6 - Repealed.
- Section 10-22-60 - Taxes, penalties, and interest subject to reciprocal enforcement.
- Section 10-22-61 - Attorney general's power to bring action in other states.
- Section 10-22-7 - Payment to county treasurer of taxes deducted from claim against county--Form ofwarrant.
- Section 10-22-8 - Treasurer's power to issue distress warrant for delinquent taxes--Issuance on requestby county commissioner or sheriff.
- Section 10-22-9 - Form of treasurer's distress warrant.
- Sections 10-22-34 to 10-22-41 - Repealed
- Sections 10-22-42 to 10-22-46 - Repealed
- Sections 10-22-47 to 10-22-52 - Repealed
- Sections 10-22-5.1, 10-22-5.2 - Repealed
- Sections 10-22-53, 10-22-54 - Civil action for personal property taxes--Venue of action. Action in federal courts or another state
- Chapter 23 - Sale Of Real Property For Taxes And Assessments
- Section 10-23-1 - Special assessment delinquencies certified to county treasurer--Collection by sale ofproperty as for taxes.
- Section 10-23-1.1 - Application of assessment procedures.
- Section 10-23-10 - Conduct of sales for delinquent special assessments--Redemption right--Noticebefore issuance of deed.
- Section 10-23-11 - Return of sale filed with county auditor--Contents and attached papers--Evidence ofregularity of proceedings.
- Section 10-23-12 - Private sale of property not sold at public sale--Certificate of sale--Tax receipts.
- Section 10-23-13 - Posting in lieu of advertising for unsold property of small value.
- Section 10-23-14 - Erroneous or wrongful sale of property--Refund to purchaser--Liability of treasurer.
- Section 10-23-15 - Title becoming defective subsequent to sale--Refund to purchaser.
- Section 10-23-16 - Assessment of subsequent taxes after refund to purchaser.
- Section 10-23-17 - Apportionment to taxing districts of refunds to purchaser.
- Section 10-23-18 - Purchaser at sale entitled to certificate--Contents--Evidence of regularity ofproceedings.
- Section 10-23-19 - Treasurer's fees for issuance of certificate and deed--Combining of parcels in deedor certificate--Notation of deed in sale book.
- Section 10-23-2 - Publication or posting of notice of sale--Reconciliation of published list to tax list.
- Section 10-23-2.1 - Additional notices to owner, special assessment holder, bond holder, and municipalofficer.
- Section 10-23-2.2 - Additional notices to requesting claimants--Fee.
- Section 10-23-2.3 - Resolution authorized to publish information about delinquent taxpayer whereproperty was offered for sale.
- Section 10-23-2.4 - Notice to seller and buyer under contract for deed--Contents--Prerequisite toimposition of interest penalty.
- Section 10-23-2.5 - Homestead property owner meeting certain age requirements affecting sale fordelinquent taxes to notify county treasurer--Penalty.
- Section 10-23-20 - Tax receipt on property sold.
- Section 10-23-21 - Assignment of tax sale certificate--Presentation to and entry by county treasurer.
- Section 10-23-22 - Payment of previous or subsequent taxes by certificate holder--Interest from date ofdelinquency--Addition to amount paid under certificate--Tax receipt.
- Section 10-23-23 - Taxation of property sold for delinquent special assessments--Interest and costsadded.
- Section 10-23-24 - Bidding off for county at tax sale--Interest taken by county.
- Section 10-23-25 - Certificate of sale to county--Tax receipt not issued--Interest on certificate.
- Section 10-23-26 - Readvertising and sale not required after acquisition by county.
- Section 10-23-27 - Unpaid and subsequent taxes included in price at which certificate sold by county.
- Section 10-23-28 - Sale of tax certificate by county--Price--Tax receipt issued--Rights acquired bypurchaser.
- Section 10-23-28.1 - Sale of tax certificates after July 1, 2006.
- Section 10-23-29 - Tax sales not invalidated by irregularities.
- Section 10-23-3 - Contents of notice of sale.
- Section 10-23-32 - Chapter applicable to collection of moneys owed on unreported improvements to realestate.
- Section 10-23-4 - Combined description of tracts assessed to same person.
- Section 10-23-5 - Charge against property for publication--Payment of cost of publication.
- Section 10-23-6 - Amounts paid to newspapers for publication of notice of sale.
- Section 10-23-7 - Time and place of annual sale--Adjournment from day to day--All taxable propertysubject to sale except certain homesteads.
- Section 10-23-8 - Offer of lands and receipt of bids--Lowest interest rate as best bid--Maximum interestrate--Fee on redemption of certificate of sale--Entire tract sold.
- Section 10-23-9 - New sale on bidder's failure to pay--Civil action against defaulting bidder.
- Sections 10-23-30, 10-23-31 - Repealed
- Chapter 24 - Redemption From Tax Sales
- Section 10-24-1 - Right to redeem real property sold--Amount paid--Memorandum and receipt bytreasurer.
- Section 10-24-10 - Valuation and amounts tendered for partial redemption endorsed on redemptioncertificate, tax list, and notice to certificate holder.
- Section 10-24-11 - Holding and disposition of amount tendered for partial redemption.
- Section 10-24-12 - Notice to certificate holder of proposed partial redemption--Redemption final unlessappealed to county commissioners.
- Section 10-24-13 - Acceptance of partial redemption by certificate holder.
- Section 10-24-14 - Rejection of partial redemption and appeal to county commissioners--Notice to anddecision by commissioners.
- Section 10-24-15 - Hearing by county commissioners on partial redemption--Appeal to circuit court.
- Section 10-24-16 - Right of lien holder to pay taxes or redeem from sale--Addition to lien--Interest rate.
- Section 10-24-2 - Return of tax sale certificate as release of claims--Notations in record by treasurer.
- Section 10-24-3 - Time allowed for redemption by persons under disability--Right to partitionpreserved.
- Section 10-24-4 - No fees for services in redemption.
- Section 10-24-5 - Right to redeem property bid off by county--Tax receipts and duplicate--Notations.
- Section 10-24-6 - Payment of subsequent taxes without full redemption from county--Receipt andnotations by treasurer.
- Section 10-24-7 - County right to require payment of taxes preserved.
- Section 10-24-8 - Disinterested persons not granted lien or claim.
- Section 10-24-9 - Right of part owner to make partial redemption from real property sale--Acceptanceby certificate holder or decision required for completion of redemption.
- Chapter 25 - Tax Deeds
- Section 10-25-1 - Period within which tax deed may be procured.
- Section 10-25-10 - Purchase of prior tax certificates required before issuance of deed.
- Section 10-25-11 - Issuance and delivery of tax deed--Fee.
- Section 10-25-12 - Title and possessory right vested by tax deed.
- Section 10-25-13 - Form of tax deed--Prima facie evidence of regularity of proceedings.
- Section 10-25-14 - Form of tax deed based on private sale.
- Section 10-25-15 - Cancellation of certificate on delivery of deed--Proof and bond for lost certificate.
- Section 10-25-16 - Limitation of proceedings to procure tax deed--Cancellation of certificate and bar oflien.
- Section 10-25-17 - Limitation not applicable to certificates held by county--Time allowed afterassignment by county.
- Section 10-25-18 - Time allowed for completion of proceedings to procure tax deed--Cancellation ofcertificate and bar of lien.
- Section 10-25-19 - Acts constituting commencement and completion of proceedings to procure tax deed.
- Section 10-25-2 - Contents of notice of intention to take tax deed--Notice combining descriptions ofdifferent tracts.
- Section 10-25-20 - Treasurer's duty to issue tax deed on property bid in by county on application bycounty commissioners or taxing district--Enforcement by mandamus.
- Section 10-25-21 - Conveyance to county in lieu of tax deed--Maximum consideration.
- Section 10-25-22 - Compromise or abatement of taxes on property conveyed to county.
- Section 10-25-23 - Sale or rental of property conveyed in lieu of tax-deed proceedings.
- Section 10-25-24 - County action to quiet title acquired by tax deed--Prosecution by state's attorney.
- Section 10-25-25 - Procedure in quiet-title action--Bond not required of county.
- Section 10-25-26 - Removal of cloud on title by transfer, assignment, or satisfaction--Maximumconsideration.
- Section 10-25-27 - Rental of property acquired by county under tax deed--Apportionment of proceeds.
- Section 10-25-3 - Persons entitled to notice of intention to take tax deed.
- Section 10-25-39 - Apportionment of proceeds of tax deed sale--Levies used as basis for apportionment.
- Section 10-25-4 - Additional persons entitled to notice where property subject to municipal specialassessment.
- Section 10-25-40 - Cancellation of taxes on sale of tax-deed land by county--Reinstatement when deeddeclared void.
- Section 10-25-41 - Reconveyance to record owner of land held by county under tax deed--Considerationrequired.
- Section 10-25-42 - Price, conditions, and qualifications required by county commissioners forreconveyance to record owner.
- Section 10-25-43 - Resolution of county commissioners for reconveyance to record owner--Quitclaimdeed.
- Section 10-25-5 - Service of notice of intention to take tax deed--Personal service--Publication--Mailing.
- Section 10-25-6 - Service on decedent's representative or heirs.
- Section 10-25-7 - Mailing of notice to holder of special assessment certificate or bond--When servicenot required.
- Section 10-25-8 - Completion of service by filing of affidavit--Expiration of right of redemption.
- Section 10-25-8.1 - Failure to redeem tax certificate.
- Section 10-25-9 - Costs and attorney fee added to amount required for redemption--Apportionment ofcosts among tracts.
- Sections 10-25-28 to 10-25-38 - Repealed
- Chapter 26 - Scavenger Tax Law
- Section 10-26-1 - List of delinquent real property taxes compiled by county treasurer--Lands included--Information shown.
- Section 10-26-2 - Affidavit of treasurer attached to list--Filing of list.
- Section 10-26-3 - Filing of list and mailing of notice as notice to owners of proceedings forenforcement of taxes.
- Section 10-26-4 - Notice that tax deed will issue--Service on owner and posting--Form of notice.
- Section 10-26-5 - Publication of notice of county intention to take tax deed--Form.
- Section 10-26-5.1 - Additional notices required.
- Section 10-26-6 - Affidavit of completed service of notice to take tax deed--Form.
- Section 10-26-7 - Execution of tax deed--Form.
- Section 10-26-8 - Copy of affidavit attached to delinquent tax record.
- Section 10-26-9 - No fees to county treasurer--Agent or attorney to assist treasurer--Compensation.
- Chapter 27 - Actions For Refund And Invalidation Of Taxes
- Section 10-27-1 - Injunction against tax collection prohibited--Form of remedy.
- Section 10-27-2 - Tax payment under protest and action for recovery--Judgment for taxpayer--Apportionment of refund to taxing districts--Right of appeal.
- Section 10-27-3 - Tender of conceded tax in action to recover property sold for taxes--Acceptance anddeposit of tender.
- Section 10-27-4 - Dismissal of action on failure by plaintiff to deposit amount tendered.
- Section 10-27-5 - Tender not required if invalidity of tax asserted--Preliminary determination by court--Deposit ordered by court.
- Section 10-27-6 - Waiver of deposit of interest due to irregularity in proceedings--Deposit on order ofcourt--Admission not implied from deposit.
- Section 10-27-7 - Judgment directing disposition of deposit--Payments by county directed.
- Section 10-27-8 - Costs in action for recovery of property sold for taxes.
- Chapter 28 - Taxation Of Railroad Operating Property
- Section 10-28-1 - Secretary of revenue and regulation to assess operating property.
- Section 10-28-10 - Local assessment of nonoperating property permitted.
- Section 10-28-11 - "Nonoperating property" defined--Rules.
- Section 10-28-12 - Unit valuation of railroad operating property.
- Section 10-28-13 - Cost approach, market approach and income approach considered in determinationof value of railroad company property.
- Section 10-28-14 - Department of Transportation to assist in valuation.
- Section 10-28-15 - Notice to railroad of assessment made by Department of Revenue and Regulation--Hearing before secretary of revenue and regulation--Notice of equalized assessment.
- Section 10-28-16 - Notice to county auditors of railroad mileage and assessments--Distribution.
- Section 10-28-17 - Repealed.
- Section 10-28-18 - Determination by county commissioners of railroad valuations in taxing districts--Entry in assessment records--Notice to taxing districts.
- Section 10-28-19 - Railroad map filed with county auditor--Exemption of operating property from localassessment.
- Section 10-28-2 - Assets included in operating property.
- Section 10-28-20 - Notice to county auditor of deeds to railroads--Entry on railroad map.
- Section 10-28-21 - Application of tax levies against railroad property--Extension in railroad tax book.
- Section 10-28-21.1 - Repealed.
- Section 10-28-21.2 - Tax credit for expenses of a capital nature incurred by public railroad or railwaycorporation--Application of credit.
- Section 10-28-21.3 - "Expenses of a capital nature" defined.
- Section 10-28-21.4 - Capital improvement plan required to claim tax credit.
- Section 10-28-21.5 - Notification of completion of capital project--Inspection and audit--Eligibility forcredit--Administrative hearing.
- Section 10-28-21.6 - Promulgation of rules on capital expense tax credits.
- Section 10-28-22 - Duplicate railroad tax book delivered to county treasurer--Collection and distributionof railroad taxes.
- Section 10-28-23 - Collection of delinquent railroad taxes.
- Section 10-28-24 - Exemption of railroad companies operating over state-owned rail lines.
- Section 10-28-3 - Annual statement required of railroad company--Date of filing--Contents.
- Section 10-28-4 - Annual statement of railroad property occupied by warehousemen and others.
- Section 10-28-5 - Addition to assessment value on failure of railroad to make statements.
- Section 10-28-6 - Department of Revenue and Regulation annual list of warehousemen and otheroccupants of railroad property--Contents.
- Section 10-28-7 - Time of annual assessment of operating property--Separation of main lines, branchesand sidetracks.
- Section 10-28-8 - Capital stock and other property included--Nonoperating property excepted.
- Section 10-28-9 - Allocation of valuation for railroad operating partly without state.
- Chapter 29 - Taxation Of Airline Flight Property
- Section 10-29-1 - Definition of terms.
- Section 10-29-10 - Apportionment to state of total value of flight property--Ratios used.
- Section 10-29-11 - Use of other methods of valuation and apportionment on petition by airline company.
- Section 10-29-12 - Notice to airline company of hearing by secretary of revenue and regulation--Equalization of assessment.
- Section 10-29-13 - Repealed.
- Section 10-29-14 - Application of average tax levy to assessed valuation of flight property.
- Section 10-29-15 - Allocation of tax proceeds to airports.
- Section 10-29-16 - Certification to county auditors of taxes assessed on flight property--Date ofpayment.
- Section 10-29-16.1 - Reassessment and reapportionment after gross error.
- Section 10-29-16.2 - Period allowed for adjustment after reassessment on gross error.
- Section 10-29-17 - Collection of delinquent taxes.
- Section 10-29-2 - Department of Revenue and Regulation to assess flight property.
- Section 10-29-3 - Annual report required of airline company--Date of filing--Contents.
- Section 10-29-4 - Additional information in annual report--Blanks furnished.
- Section 10-29-5 - Extension of time for filing of report.
- Section 10-29-6 - Valuation by department on failure of company to make report--Notice to company.
- Section 10-29-7 - Examination of corporate books by secretary--Requiring attendance of witnesses andproduction of evidence.
- Section 10-29-8 - Annual assessment of flight property--Information considered--Addition of omittedproperty.
- Section 10-29-9 - Determination of value of flight property.
- Section 10-29-9.1 - Assessment of flight property for certain turboprops and other propeller drivenaircraft.
- Chapter 30 - Taxation Of Sleeping-Car Companies [Repealed]
- Chapter 31 - Taxation Of Private Car-Line Companies [Repealed]
- Chapter 32 - Taxation Of Express Companies [Repealed]
- Chapter 33 - Taxation Of Telephone Companies
- Section 10-33-1 - Annual report of gross receipts required of telephone company--Date of filing--Contents.
- Section 10-33-10 - Operating property assessed for taxation by Department of Revenue and Regulation.
- Section 10-33-11 - Time of assessment of operating property--Information considered--Earnings andincome considered--Valuation of exchanges and property within municipalities.
- Section 10-33-12 - Repealed.
- Section 10-33-13 - Separate valuation of exchanges outside municipalities.
- Section 10-33-14 - Valuation of property by public utilities commission--Access to records and property.
- Section 10-33-14.1 - Considerations in determining fair market value of telephone company property.
- Section 10-33-15 - Notice of assessment to telephone company--Hearing by secretary of revenue andregulation.
- Section 10-33-16 - Equalization of assessments--Notice to company--Certification to county auditors.
- Section 10-33-17 - Rates of taxation applied to telephone property.
- Section 10-33-18 - Extension of taxes to tax book--Duplicate to county treasurer--Collection of tax.
- Section 10-33-19 - Collection of delinquent taxes.
- Section 10-33-2 - "Gross receipts" defined.
- Section 10-33-20 - Distribution of tax proceeds--Tax receipt.
- Section 10-33-21 - Companies taxed on gross receipts--Rate--Minimum tax.
- Section 10-33-22 - Definition of "company".
- Section 10-33-23 - Gross receipts tax limited to companies providing local service.
- Section 10-33-24 - Determination and certification of gross receipts tax payable to school districts.
- Section 10-33-25 - Time of payment of gross receipts tax.
- Section 10-33-26 - Gross receipts tax in lieu of tax on operating property--Sales and use taxes.
- Section 10-33-27 - Penalties for delinquency or failure to report--Collection by distress and sale.
- Section 10-33-28 - Repealed.
- Section 10-33-29 - Local taxation of nonoperating property permitted.
- Section 10-33-3 - Map of lines filed with county auditor.
- Section 10-33-4 - Annual report of telephone company property--Date of filing.
- Section 10-33-5 - Telephone lines listed in annual report--Description.
- Section 10-33-6 - Telephone exchanges and other property listed in annual report--Description.
- Section 10-33-7 - Capitalization and financial data listed in annual report.
- Section 10-33-8 - Additional information given in annual report.
- Section 10-33-9 - Addition to assessable value for failure to file report.
- Chapter 33A - Taxation Of Telecommunications Companies
- Section 10-33A-1 - Definitions.
- Section 10-33A-10 - Repealed.
- Section 10-33A-10.1 - Filing return and remitting tax--Time for filing and remittance--Extension--Penaltyfor untimely return or remittance.
- Section 10-33A-11 - Repealed.
- Section 10-33A-12 - Appeal.
- Section 10-33A-13 - Repealed.
- Section 10-33A-14 - Uncollectible debts may be deducted from gross receipts--Subsequent collectionsubject to tax.
- Section 10-33A-15 - Records to be kept by company--Subject to inspection--Retention period.
- Section 10-33A-16 - Promulgation of rules--Scope.
- Section 10-33A-17 - Violation of chapter as criminal offense--Classification.
- Section 10-33A-18 - Personal liability of officers, managers, or partners of entity failing to file returns orpay tax--Security in lieu of liability--Bonded municipal officials exempt.
- Section 10-33A-19 - Certain property of telecommunications company exempt from property taxes.
- Section 10-33A-2 - "Telecommunications service" defined.
- Section 10-33A-3 - "Gross receipts" defined.
- Section 10-33A-4 - Tax imposed on gross receipts of certain telecommunications services--Amount--Mobile telecommunications services excepted.
- Section 10-33A-5 - Repealed.
- Section 10-33A-5.1 - Disposition of revenues--County telecommunications gross receipts fund created.
- Section 10-33A-6 - Repealed.
- Section 10-33A-6.1 - Distribution of moneys.
- Section 10-33A-7 - Companies subject to tax to apply for tax license--Contents.
- Section 10-33A-8 - Issuance of tax license--Validity.
- Section 10-33A-9 - Refusal of tax license to persons delinquent on other state taxes--Bond or securitymay be required.
- Chapter 34 - Taxation Of Telegraph Companies [Repealed]
- Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies36. Taxation Of Rural Electric Companies
- Section 10-35-1 - Companies subject to tax.
- Section 10-35-1.1 - Tax on electric generation and transmission facilities used for out-of-state consumers.
- Section 10-35-1.10 - Promulgation of rules on environmental upgrade exemption.
- Section 10-35-1.2 - Generating property of rural electric companies subject to tax.
- Section 10-35-1.3 - Definitions.
- Section 10-35-1.4 - Application for partial tax exemption for power generation facility prior toconstruction.
- Section 10-35-1.5 - Partial exemption for power generation facility--Allocation of exemption.
- Section 10-35-1.6 - Amount of tax exemption during construction of qualifying power generation facility.
- Section 10-35-1.7 - Definitions.
- Section 10-35-1.8 - Application for exemption for coal-fired power plant performing environmentalupgrade.
- Section 10-35-1.9 - Exemption for coal-fired power plant performing environmental upgrade--Allocationof exemption.
- Section 10-35-10 - Valuation of power and pipelines--Application of property tax levies.
- Section 10-35-10.1 - Determining fair market value of public utility property.
- Section 10-35-11 - Notice of assessment to company--Hearing by Department of Revenue andRegulation.
- Section 10-35-12 - Equalization and notice of assessments--Certification to county auditors--Extension,collection and distribution of tax.
- Section 10-35-13 - County commissioners' allocation of assessed valuations to taxing districts--Noticeto company.
- Section 10-35-14 - Map of lines filed with county auditor--Use in allocating valuation to taxing districts.
- Section 10-35-15 - Collection of delinquent taxes.
- Section 10-35-16 - Definition of terms.
- Section 10-35-17 - Alternative annual tax on wind farm property.
- Section 10-35-18 - Annual tax based on nameplate capacity of wind farm.
- Section 10-35-19 - Annual tax on gross receipts of wind farm.
- Section 10-35-2 - Operating property assessed by Department of Revenue and Regulation.
- Section 10-35-20 - Wind energy tax fund created.
- Section 10-35-21 - Distributions from wind energy tax fund.
- Section 10-35-3 - Annual report required of companies--Date of filing.
- Section 10-35-4 - Information given in annual report on property within municipalities.
- Section 10-35-5 - Information given in annual report on property outside municipalities.
- Section 10-35-6 - Capitalization and financial data given in annual report.
- Section 10-35-7 - Additional information given in annual report.
- Section 10-35-8 - Addition to assessable value for failure to file annual report.
- Section 10-35-9 - Date of annual assessment of property--Information considered--Earnings, incomeand franchises considered--Separate valuation of property within municipalities.
- Chapter 36A - Taxation Of Rural Water Supply Companies
- Chapter 37 - Taxation Of Pipeline Companies
- Section 10-37-1 - Common carriers subject to tax.
- Section 10-37-10 - County commissioners' allocation of assessed valuation to taxing districts--Notice tocompany.
- Section 10-37-11 - Map of lines filed with county auditor--Use in allocating valuation to taxing districts.
- Section 10-37-12 - Assessment of private pipelines--Annual statement by owner.
- Section 10-37-13 - Determination and transmittal to county auditors of private pipeline assessmentswithin taxing districts--Taxation as other property.
- Section 10-37-14 - Local assessment of oil company property other than pipelines.
- Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers
- Chapter 39 - Mineral Severance Tax
- Chapter 39A - Energy Minerals Severance Tax
- Chapter 39B - Conservation Tax On Severance Of Energy Minerals
- Chapter 40 - Imposition And Amount Of Inheritance Tax
- Chapter 40A - Estate Tax
- Chapter 41 - Administration And Collection Of Inheritance Tax
- Chapter 42 - Transient Farmer Tax [Repealed]
- Chapter 43 - Income Tax On Banks And Financial Corporations
- Chapter 44 - Insurance Company Premium And Annuity Tax
- Chapter 45 - Retail Sales And Service Tax
- Chapter 45A - Retail Sales And Service Tax Refunds
- Chapter 45B - Tax Refunds For Construction Of Agricultural Processing And New Business Facilities
- Chapter 45C - Uniform Sales And Use Tax Administration Act
- Chapter 45D - Gross Receipts Tax On Visitor Related Businesses
- Chapter 46 - Use Tax
- Chapter 46A - Realty Improvement Contractor's Excise Tax
- Chapter 46B - Alternate Realty Improvement Contractor's Excise Tax
- Chapter 46C - Contractor's Excise Tax On New Or Expanded Power Production Facilities
- Chapter 46D - Refunds Of Contractor's Excise, Sales, And Use Tax On Motion Picture, Documentary, AndTelevision Productions
- Chapter 46E - Excise Tax On Farm Machinery, Farm Attachment Units, And Irrigation Equipment
- Chapter 47 - Motor Vehicle Fuel Tax [Repealed]
- Chapter 47A - Fuel Taxation [Repealed]
- Chapter 47B - Fuel Taxation
- Chapter 48 - Special Fuel Tax [Repealed]
- Chapter 49 - Interstate Fuel Use Tax [Repealed]
- Chapter 50 - Cigarette Tax
- Chapter 50A - Luxury Tax On Controlled Substances And Marijuana [Repealed]
- Chapter 50B - Escrow Fund For Tobacco Litigation
- Chapter 51 - Tax On Butter Substitutes [Repealed]
- Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law
- Chapter 52A - Municipal Gross Receipts Tax
- Chapter 53 - Nonresident Contractor Registration [Repealed]
- Chapter 54 - Multistate Tax Compact
- Chapter 55 - Actions For Recovery Of Certain Taxes Paid Under Protest [Repealed]
- Chapter 55A - Recovery Of Certain Taxes
- Chapter 56 - Collection Of Delinquent Taxes
- Chapter 57 - Penalties And Interest [Repealed]
- Chapter 58 - Amusement Device Tax
- Chapter 59 - Uniform Administration Of Certain State Taxes
- Chapter 60 - Transfer Of Large Vessels [Transferred]
- Chapter 61 - Fabricator Sales and Use Tax Refund