10-12 STATE AND LOCAL PROPERTY TAX LEVIES
CHAPTER 10-12
STATE AND LOCAL PROPERTY TAX LEVIES
10-12-1
Levy of state tax--Purposes covered by levy.
10-12-2
Maximum state levy.
10-12-3
Determination of rate of state levy--Certification and deduction of amounts available
from other sources.
10-12-4
Constitutional limitations on state levy to be observed.
10-12-5
State treasurer to transfer sums to interest and debt service funds.
10-12-6
Repealed.
10-12-7
Local levies in specific amounts--Certification to county auditor--Change in levy
after certification.
10-12-7.1
Repealed.
10-12-7.2
Repealed.
10-12-8
Annual county levy for general purposes--Estimate of expenses as basis for levy.
10-12-9
Purposes included in county general-purpose levy.
10-12-9.1
Repealed.
10-12-9.2
Levy for library purposes--Certain municipalities exempted.
10-12-10, 10-12-11. Repealed.
10-12-12
Repealed.
10-12-13
County levy to match federal aid to roads and bridges--Special fund created.
10-12-14
Payment to municipalities from federal matching-aid levy.
10-12-15
County highway and bridge reserve fund exempt from budget law.
10-12-16
Use of unexpended balances in county road and bridge funds--Reversion to general
fund prohibited.
10-12-17
Use of general road and bridge funds for matching aid permitted.
10-12-18
County weather-modification expenditure authorized--Contractors to be licensed.
10-12-19, 10-12-20. Repealed.
10-12-21
Maximum county levy for all purposes.
10-12-21.1
Levies in addition to limit.
10-12-22
Obsolete.
10-12-23
Repealed.
10-12-24, 10-12-25. Repealed.
10-12-26
Annual levy of organized township--Certification to county auditor.
10-12-27
Township levy for bond interest and debt service fund--Surplus transferred to general
fund.
10-12-28
Maximum rate of township levy.
10-12-28.1
Additional township levy for fire protection.
10-12-29
Annual school district levy--Report to county auditor--Spread against property.
10-12-30, 10-12-31. Repealed.
10-12-31.1
Adjusting level of assessment for school districts.
10-12-31.2
Repealed.
10-12-31.3, 10-12-31.4. Repealed.
10-12-32
Maximum rate of levy in municipalities.
10-12-32.1
Municipalities incorporated after January 1, 1984.
10-12-33
Repealed.
10-12-34
Repealed.
10-12-34.1
Tax levies based on true and full valuation.
10-12-35
Judgment levies exempt from limitations--Levies to pay bonds--Levies authorized
by voters.
10-12-36
Special election on tax levy exceeding limitations--Vote required for approval--Maximum excess.
10-12-37
Repealed.
10-12-38
Equalizing assessment of all property between counties.
10-12-39
Equalizing assessment of land and structures on property between counties.
10-12-40
Addition to or deduction from valuation of lands, municipal lots and structures on
land between counties.
10-12-41
Certification of percent added to or deducted from valuation of property.
10-12-42
Annual levy for general fund of a school district.
10-12-42.1
Repealed.
10-12-43
Excess tax levy authorized for school districts--Vote by governing body--Announcement requirements--Referendum election.
10-12-44
County auditor in school districts authorized to raise additional revenue for general
fund and special education funds.
Title 10