Chapter 18A - PROPERTY TAX REFUND FOR ELDERLY AND DISABLED PERSONS
- Section 10-18A-1 - Definition of terms
- Section 10-18A-1.1 - Reduction in income allowed for taxes paid-Determination of amount
- Section 10-18A-2 - Refund of taxes paid on single family dwelling-Conditions
- Section 10-18A-3 - Refund denied after refund of sales tax
- Section 10-18A-4 - Right to file lost on death
- Section 10-18A-5 - Single-member household refund schedule
- Section 10-18A-6 - Multiple-member household refund schedule
- Section 10-18A-6.1 - Multiple-member household refund-Eligibility of head of household-Conditions
- Section 10-18A-7 - Time for claiming refund-Forms-Assistance rendered to claimants-Extension of time
- Section 10-18A-8 - Amount claimed not required on application-Computation by county auditor
- Section 10-18A-9 - Documentary evidence in application
- Section 10-18A-10 - Signing of refund claim-Delivery to proper officer
- Section 10-18A-11 - Reimbursement of eligible claimants-Payment from retail sales and service tax refund appropriations-Time for payment-Forms
- Section 10-18A-12 - Appropriations insufficient for all payments-Proration to timely filed claims
- Section 10-18A-13 - Hearing on denial of claim-Time for demand
- Section 10-18A-14 - Fraudulent refund claims as petty offense
- Section 10-18A-15 - Promulgation of rules
- Section 10-18A-16 - Distribution of unspent sales and property tax refunds