Chapter 13 - PROPERTY TAX RELIEF
- Section 10-13-1 to 10-13-10 - [Repealed]
- Section 10-13-11 to 10-13-19 - [Repealed]
- Section 10-13-20 - Construction of chapter
- Section 10-13-21 - Promulgation of rules
- Section 10-13-22 to 10-13-34 - [Repealed]
- Section 10-13-35 - Limitation on tax levy increase on real property for 1997 and years thereafter-School districts excepted
- Section 10-13-35.1 - Exception to limitation on tax levy increase when consolidating services
- 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 carryover requirements 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 10-13-35.10 - Abolished townships-Exemption from limitation on tax levy increase on real property for two years following abolishment
- Section 10-13-35.11 - Abolished townships-Exemption from limitation on tax levy increase on real property for taxes payable in 2005 and 2006
- Section 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
- Section 10-13-35.13 - Imposition of levy by resolution-Publication-Reference of decision to voters
- 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 from preceding 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 to taxing 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 owner assessed as separate unit-Appeal
- Section 10-13-39.2 - Review of owner-occupied single-family classifications determined before July 1, 2005
- Section 10-13-39.3 - Ownership requirements for classifying dwellings as owner-occupied
- Section 10-13-40 - Eligibility for owner-occupied classification
- Section 10-13-40.1, 10-13-40.2 - [Repealed]
- Section 10-13-40.3 - Penalty for fraudulent receipt of owner-occupied single-family dwelling classification
- Section 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
- Section 10-13-41 - [Repealed]
- Section 10-13-42 - [Repealed]
- Section 10-13-43 - Information provided by county auditor to Department of Revenue
- Section 10-13-44 - [Repealed]
- Section 10-13-45 - Classification of single-family dwelling constructed or being constructed for sale by contractor as owner-occupied single-family dwelling-Restrictions