Article 12 - PROPERTY SUBJECT TO TAXATION

Section 105-274 - Property subject to taxation
Section 105-275 - Property classified and excluded from the tax base
Section 105-275.1 - Repealed
Section 105-275.2 - Repealed
Section 105-276 - Taxation of intangible personal property
Section 105-277 - Property classified for taxation at reduced rates; certain deductions
Section 105-277.001 - Repealed
Section 105-277.01 - Certain farm products classified for taxation at reduced valuation
Section 105-277.02 - Certain real property held for sale classified for taxation at reduced valuation
Section 105-277.1 - Elderly or disabled property tax homestead exclusion
Section 105-277.1A - Repealed
Section 105-277.1B - Property tax homestead circuit breaker
Section 105-277.1C - Disabled veteran property tax homestead exclusion
Section 105-277.1D - Inventory property tax deferral
Section 105-277.1E - Reserved
Section 105-277.1F - Uniform provisions for payment of deferred taxes
Section 105-277.2 - Agricultural, horticultural, and forestland - Definitions
Section 105-277.3 - Agricultural, horticultural, and forestland - Classifications
Section 105-277.4 - Agricultural, horticultural and forestland - Application; appraisal at use value; notice and appeal; deferred taxes
Section 105-277.5 - Agricultural, horticultural and forestland - Notice of change in use
Section 105-277.6 - Agricultural, horticultural and forestland - Appraisal; computation of deferred tax
Section 105-277.7 - Use-Value Advisory Board
Section 105-277.8 - Taxation of property of nonprofit homeowners' association
Section 105-277.9 - [Repealed]
Section 105-277.9A - Taxation of improved property inside certain roadway corridors
Section 105-277.10 - Taxation of precious metals used or held for use directly in manufacturing or processing by a manufacturer
Section 105-277.11 - Taxation of property subject to a development financing district agreement
Section 105-277.12 - Antique airplanes
Section 105-277.13 - Taxation of improvements on brownfields
Section 105-277.14 - Taxation of working waterfront property
Section 105-277.15 - Taxation of wildlife conservation land
Section 105-277.15A - Taxation of site infrastructure land
Section 105-277.16 - Taxation of low-income housing property
Section 105-277.17 - Taxation of community land trust property
Section 105-278 - Historic properties
Section 105-278.1 - Exemption of real and personal property owned by units of government
Section 105-278.2 - (Effective for taxes imposed for taxable years beginning before July 1, 2022) Burial property
Section 105-278.2 - (Effective for taxes imposed for taxable years beginning on or after July 1, 2022) Burial property
Section 105-278.3 - Real and personal property used for religious purposes
Section 105-278.4 - Real and personal property used for educational purposes
Section 105-278.5 - Real and personal property of religious educational assemblies used for religious and educational purposes
Section 105-278.6 - Real and personal property used for charitable purposes
Section 105-278.6A - Qualified retirement facility
Section 105-278.7 - Real and personal property used for educational, scientific, literary, or charitable purposes
Section 105-278.8 - Real and personal property used for charitable hospital purposes
Section 105-278.9 - Repealed
Section 105-279 - Repealed
Section 105-280 - Repealed
Section 105-281 - Repealed
Section 105-282 - Repealed
Section 105-282.1 - Applications for property tax exemption or exclusion; annual review of property exempted or excluded from property tax
Section 105-282.2 through 105-282.6 - Reserved