Chapter 84.38 - DEFERRAL OF SPECIAL ASSESSMENTS AND/OR PROPERTY TAXES
- Section 84.38.010 - Legislative finding and purpose
- Section 84.38.020 - Definitions
- Section 84.38.030 - Conditions and qualifications for claiming deferral
- Section 84.38.040 - Declaration to defer special assessments and/or real property taxes-Filing-Contents-Appeal
- Section 84.38.050 - Renewal of deferral-Forms-Notice to renew-Limitation upon special assessment deferral amount
- Section 84.38.060 - Declaration of deferral by agent, guardian, etc
- Section 84.38.070 - Ceasing to reside permanently on property subject to deferral declaration
- Section 84.38.080 - Right to deferral not reduced by contract or agreement
- Section 84.38.090 - Procedure where residence under mortgage or purchase contract
- Section 84.38.100 - Lien of state, mortgage or purchase contract holder-Priority-Amount-Interest
- Section 84.38.110 - Duties of county assessor
- Section 84.38.120 - Payments to local improvement or taxing districts
- Section 84.38.130 - When deferred assessments or taxes become payable
- Section 84.38.140 - Collection of deferred assessments or taxes
- Section 84.38.150 - Election to continue deferral by surviving spouse or surviving domestic partner
- Section 84.38.160 - Payment of part or all of deferred taxes authorized
- Section 84.38.170 - Collection of personal property taxes not affected
- Section 84.38.180 - Forms-Rules and regulations
- Section 84.38.900 - Severability-1975 1st ex.s. c 291
- Section 84.38.910 - Effective dates-1975 1st ex.s. c 291