Article 8. Levies
- §11-8-1. Declarations
- §11-8-2. Legislative Findings
- §11-8-3. Purposes
- §11-8-4. Definition of Taxing Units
- §11-8-5. Classification of Property for Levy Purposes
- §11-8-6. Aggregate of Taxes on Different Classifications; Taxing Units Authorized to Lay Levies
- §11-8-6a. Levies on Each Classification by Board of Public Works
- §11-8-6b. Maximum Levies on Each Classification by County Courts; Order of Levies
- §11-8-6c. Maximum Levies on Each Classification by County Boards of Education; Order of Levy; Exceeding Levy for School Bond Issues
- §11-8-6d. Maximum Levies on Each Classification by Municipalities; Order of Levy
- §11-8-6e. Effect on Regular Levy Rate When Appraisal Results in Tax Increase; Public Hearings
- §11-8-6f. Regular School Board Levy Rate; Creation and Implementation of Growth County School Facilities Act; Creation of Growth County School Facilities Act Fund
- §11-8-6g. Effect on Special Levy Rates When Appraisal Results in Tax Revenue Increase; Public Hearings
- §11-8-7. Increase of Current Expense Levies When Debt Levies Not Required
- §11-8-8. Levies by Board of Public Works; Certification
- §11-8-9. Meetings of Local Levying Bodies
- §11-8-10. Levy Estimate by County Court; Certification to Tax Commissioner and Publication
- §11-8-10a. Adjourned Session of County Court to Hear Objections to Proposed Levies; Approval of Estimate and Levy by Tax Commissioner; First Levy for Bonded Indebtedness, Second for Indebtedness Not Bonded, Then for Current Expenses
- §11-8-11. Certification of Levy Order; Duties of Clerk, Assessor and Collecting Officer; Delinquent Lists
- §11-8-12. Levy Estimate by Board of Education; Certification and Publication
- §11-8-12a. Adjourned Session of Board of Education to Hear Objections to Proposed Levies; Approval of Estimate and Levy by Tax Commissioner; First Levy for Bonded and Other Indebtedness and Indebtedness Not Bonded, Second for Permanent Improvement Fund, Then for Current Expenses
- §11-8-13. Certification of Levy Order to Tax Commissioner and County Superintendent; Reports by Superintendent of Levies; Extension and Collection of Levies
- §11-8-14. Levy Estimate by Municipality; Certification to Tax Commissioner and Publication
- §11-8-14a. Adjourned Session of Municipal Governing Body to Hear Objections; Approval of Levies by Tax Commissioner; First Levy for Bonded Indebtedness and Indebtedness Not Bonded, Then for Current Expenses
- §11-8-14b. Levy of Additional Tax
- §11-8-15. Certification of Municipal Levies
- §11-8-16. What Order for Election to Increase Levies to Show; Vote Required; Amount and Continuation of Additional Levy; Issuance of Bonds
- §11-8-17. Special Levy Elections; Notices; Election Officers; Conduct of Election; Supplies; Canvass of Returns; Form of Ballot
- §11-8-18. Tax Commissioner to Furnish Forms of Statements and Attorney General to Furnish Forms for Elections
- §11-8-20. Levy Apportioned to Taxing District for Current Expense but Not Needed May Be Used for Its Debt Purposes or Passed on to Lesser Taxing District for Debt Purposes
- §11-8-21. Amount of Levy, With Consent of Tax Commissioner, When Fiscal Body Required by Law to Levy for Indebtedness, Property Within Municipality Not Being Subject to Levy
- §11-8-22. Supersedeas to Levy Order; Rescission or Reversal; Return of Money Collected; Recovery by Action
- §11-8-23. Statement of Fiscal Body When Levies Not Sufficient to Meet Requirements of Existing Contractual Indebtedness
- §11-8-24. Petition for Review of Findings of Tax Commissioner and Levy Order; Notice of Intention to File; Intervention; Hearing and Findings; Appeal to Supreme Court of Appeals; Refund if Liens Found Excessive; Recovery by Action
- §11-8-25. Funds Expended Only for Purposes for Which Raised
- §11-8-25a. Right of County Court to Expend Surplus Funds for Equalization and Revaluation
- §11-8-26. Unlawful Expenditures by Local Fiscal Body
- §11-8-26a. Revision of Levy Estimate
- §11-8-27. When Indebtedness, Contracts or Drafts Are Void
- §11-8-28. Suit to Recover Unlawful Expenditure or to Cancel Obligation
- §11-8-29. Personal Liability of Official Participating in Unlawful Expenditure
- §11-8-30. Recovery of Unlawful Expenditure From Participating Official by Action; Costs
- §11-8-31. Criminal Liability of Official Violating Provisions of Article; Proceeding for Removal
- §11-8-31a. Recovery of Attorneys' Fees Authorized
- §11-8-32. Publication
- §11-8-33. Exceptions as to Fiscal Year Beginning July 1, 1961, and as to City of Huntington
