Chapter 13 - Property Tax Relief

Chapter 13 - Property Tax Relief

§ 10-13-1 to 10-13-10. Repealed.
§ 10-13-11 to 10-13-19. Repealed.
§ 10-13-20 Construction of chapter.
§ 10-13-21 Promulgation of rules.
§ 10-13-22 to 10-13-34. Repealed.
§ 10-13-35 Limitation on tax levy increase on real property for 1997 and years thereafter--School districts excepted.
§ 10-13-35.1 Exception to limitation on tax levy increase when consolidating services.
§ 10-13-35.2 Districts' taxing authority returned upon discontinuance of consolidation of services.
§ 10-13-35.3 Revenue payable from real property taxes may be decreased.
§ 10-13-35.4 County auditor to calculate maximum revenue amount payable--Factors--Exclusion.
§ 10-13-35.5 Revenue payable from real property taxes may be increased.
§ 10-13-35.6 Counties that lowered property tax levies to comply with general fund carryover requirements authorized to revise levies.
§ 10-13-35.7 Rural fire protection district--Decrease of revenue payable from real property taxes--Effect.
§ 10-13-35.8 Calculation of maximum amount of revenue payable--Rural fire district request--Factors--Exclusion.
§ 10-13-35.9 Rural fire district--Increase of revenue payable from real property taxes--Limitations.
§ 10-13-35.10 Abolished townships--Exemption from limitation on tax levy increase on real property for two years following abolishment.
§ 10-13-35.11 Abolished townships--Exemption from limitation on tax levy increase on real property for taxes payable in 2005 and 2006.
§ 10-13-35.12 Exemption from limitation on tax levy increase for taxing district that has not levied property tax for general fund purposes since 1996.
§ 10-13-35.13 Imposition of levy by resolution--Publication--Reference of decision to voters.
§ 10-13-36 Excess tax levy authorized--Vote of governing body--Announcement requirements--Referendum election.
§ 10-13-37 Median level of assessment to be eighty-five percent of market value.
§ 10-13-37.1 Calculation of factor for nonagricultural valuations--Sales and assessments from preceding year.
§ 10-13-37.2 Appeal of valuation decision.
§ 10-13-37.3 Application of factor pending appeal.
§ 10-13-37.4 Circuit court may award costs and attorneys' fees.
§ 10-13-37.5 Supreme Court may award attorneys' fees--Motion and itemized statement required.
§ 10-13-38 Determining index factor--Notice to county auditor of revenue to be raised--Notice to taxing district--School districts excepted.
§ 10-13-39 Classification of owner-occupied single-family dwelling.
§ 10-13-39.1 Request to classify certain owner occupied property--Portion occupied by owner assessed as separate unit--Appeal .
§ 10-13-39.2 Review of owner-occupied single-family classifications determined before July 1, 2005.
§ 10-13-39.3 Ownership requirements for classifying dwellings as owner-occupied.
§ 10-13-40 Eligibility for owner-occupied classification.
§ 10-13-40.1 , 10-13-40.2. Repealed.
§ 10-13-40.3 Penalty for fraudulent receipt of owner-occupied single-family dwelling classification.
§ 10-13-40.4 Abatement or refund of tax where failure to meet application deadline for classification of owner-occupied single-family dwelling is due to military service.
§ 10-13-41 Repealed.
§ 10-13-42 Repealed.
§ 10-13-43 Information provided by county auditor to Department of Revenue.
§ 10-13-44 Repealed.
§ 10-13-45 Classification of single-family dwelling constructed or being constructed for sale by contractor as owner-occupied single-family dwelling--Restrictions.

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