10-13 PROPERTY TAX RELIEF
CHAPTER 10-13
PROPERTY TAX RELIEF
10-13-1 to 10-13-10. Repealed.
10-13-11 to 10-13-19. Repealed.
10-13-20
Construction of chapter.
10-13-21
Promulgation of rules.
10-13-22 to 10-13-34. Repealed.
10-13-35
Limitation on tax levy increase on real property for 1997 and years thereafter--School
districts excepted.
10-13-35.1
Exception to limitation on tax levy increase when consolidating services.
10-13-35.2
Districts' taxing authority returned upon discontinuance of consolidation of services.
10-13-35.3
Revenue payable from real property taxes may be decreased.
10-13-35.4
County auditor to calculate maximum revenue amount payable--Factors--Exclusion.
10-13-35.5
Revenue payable from real property taxes may be increased.
10-13-35.6
Counties that lowered property tax levies to comply with general fund carryover
requirements authorized to revise levies.
10-13-35.7
Rural fire protection district--Decrease of revenue payable from real property taxes--Effect.
10-13-35.8
Calculation of maximum amount of revenue payable--Rural fire district request--Factors--Exclusion.
10-13-35.9
Rural fire district--Increase of revenue payable from real property taxes--Limitations.
10-13-35.10
Abolished townships--Exemption from limitation on tax levy increase on real property
for two years following abolishment.
10-13-35.11
Abolished townships--Exemption from limitation on tax levy increase on real property
for taxes payable in 2005 and 2006.
10-13-35.12
Exemption from limitation on tax levy increase for taxing district that has not levied
property tax for general fund purposes since 1996.
10-13-35.13
Imposition of levy by resolution--Publication--Reference of decision to voters.
10-13-36
Excess tax levy authorized--Vote of governing body--Announcement requirements--Referendum election.
10-13-37
Median level of assessment to be eighty-five percent of market value.
10-13-37.1
Calculation of factor for nonagricultural valuations--Sales and assessments from
preceding year.
10-13-37.2
Appeal of valuation decision.
10-13-37.3
Application of factor pending appeal.
10-13-37.4
Circuit court may award costs and attorneys' fees.
10-13-37.5
Supreme Court may award attorneys' fees--Motion and itemized statement required.
10-13-38
Determining index factor--Notice to county auditor of revenue to be raised--Notice to
taxing district--School districts excepted.
10-13-39
Classification of owner-occupied single-family dwelling.
10-13-39.1
Request to classify certain owner occupied property--Portion occupied by owner
assessed as separate unit--Appeal.
10-13-39.2
Review of owner-occupied single-family classifications determined before July 1,
2005.
10-13-40
Eligibility for owner-occupied classification.
10-13-40.1, 10-13-40.2. Repealed.
10-13-40.3
Penalty for fraudulent receipt of owner-occupied single-family dwelling classification.
10-13-40.4
Abatement or refund of tax where failure to meet application deadline for
classification of owner-occupied single-family dwelling is due to military service.
10-13-41
Repealed.
10-13-42
Repealed.
10-13-43
Information provided by county auditor to Department of Revenue.
10-13-44
Property tax reduction fund--Distribution of money--Tax credit payments.
10-13-45
Classification of single-family dwelling constructed or being constructed for sale by
contractor as owner-occupied single-family dwelling--Restrictions.
Title 10