Chapter 18 - PROPERTY TAX ABATEMENT AND REFUNDS
- Section 10-18-1 - Invalid or erroneous assessment or tax-Claims for abatement or refund-Certificate outstanding on real property sold for taxes
- Section 10-18-1.1 - Time allowed for abatement or refund of invalid, inequitable or unjust tax
- Section 10-18-2 - Compromise, abatement or rebate of uncollectible tax-Circumstances in which authorized-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 within municipal corporation
- Section 10-18-7 - Certification of municipal action where concurrence required-Failure to file certificate 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
- 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 10-18-17 - Interest on property taxes erroneously collected