10-52 UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW
CHAPTER 10-52
UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW
10-52-1
"Non-ad valorem tax" defined.
10-52-2
Imposition of tax--Conformance to state sales and use tax--Rate.
10-52-2.1
Repealed.
10-52-2.2
Tax on sale or use of motor and special fuel by certain municipalities--Rate--Exemptions.
10-52-2.3
Imposition of both non-ad valorem tax and motor and use fuel tax prohibited.
10-52-2.4
Additional non-ad valorem tax authorized--Prerequisites--Adoption--Referendum--Limitation.
10-52-2.5
Repealed.
10-52-2.6
Repealed.
10-52-2.7
Materials incorporated in construction work--Restriction on application of rate
increase.
10-52-2.8
Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception.
10-52-2.9
Repealed.
10-52-2.10
Issuance of municipal non-ad valorem tax revenue bonds.
10-52-2.11
Imposition of non-ad valorem tax on municipally owned airport--Manner of
imposition.
10-52-3
Referendum procedure--Certain municipalities to review tax ordinances.
10-52-4
State administration--Exception.
10-52-5
Distribution of collections.
10-52-5.1
Distribution of motor and use fuel collections.
10-52-6, 10-52-7. Repealed.
10-52-8
Repealed.
10-52-9
Effective date of ordinance.
10-52-10
Refund of tax on capital assets used in manufacturing personal property for sale or
lease.
10-52-11
Repealed.
10-52-12
Repealed.
10-52-13
Municipality to report boundary changes to secretary of revenue--Effective date of
changes--Changes to streets and addresses.
10-52-14
Transportation of property and passengers within single municipality subject to tax.
10-52-15
Legislative findings--Certain municipalities not to reduce tax levies.
10-52-16
Repealed.
10-52-17
Refund to contractors or subcontractors of sales or use tax upon certain fabricated
tangible personal property.
10-52-18
Timely filing of returns and payment of taxes--Extension--Penalty or interest.
Title 10