Chapter 6A - FREEZE ON ASSESSMENTS OF DWELLINGS OF DISABLED AND SENIOR CITIZENS
- Section 10-6A-1 - Definition of terms
- Section 10-6A-2 - Freeze on assessment of single-family dwellings-Conditions determining entitlement
- Section 10-6A-3 - Ceiling on market value of dwelling-Exceptions-Value increased by index factor
- Section 10-6A-4 - Annual application for assessment freeze-Filing deadline-Forms-Petition for recalculation of taxes upon failure to meet deadline
- Section 10-6A-5 - Applications to include supporting documents
- Section 10-6A-6 - County treasurer to determine eligibility
- Section 10-6A-7 - Certification of eligibility and income by treasurer-Freeze of assessment
- Section 10-6A-7.1 - Records of values of frozen assessments
- Section 10-6A-8 - [Repealed]
- Section 10-6A-9 - Denial of claim-Hearing before secretary of revenue-Appeals
- Section 10-6A-10 - [Repealed]
- Section 10-6A-11 - Refund eligibility unaffected
- Section 10-6A-12 - False application for assessment freeze-Assessment-Lien-Three-year bar