Article 29. Exemptions, Collection and Payment
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§ 2900. Homestead Exemption—Unlawful Acts—Penalties
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§ 2901. Homestead Exemption—Situs of Taxpayer
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§ 2902. Manufacturing Facilities—Exemption from AD Valorem Tax
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§ 2902.1. Requirements for Applications Under Subsection C of Section 2902
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§ 2902.2. Intangible Personal Property Tax Exemption—Application—Affidavit
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§ 2902.3. Qualified Aircraft Manufacturers—Reimbursement of Certain AD Valorem Taxes Paid—Application—Agreement—Aircraft Manufacturer Payment Fund—False or Fraudulent Application, Claim, Etc.—Penalties
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§ 2902.4. Repealed by Laws 2017, C. 299, § 1, eff. Jan. 1, 2018
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§ 2902.5. Manufacturing Facilities—Delay of Exemption from AD Valorem Tax
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§ 2903. Rural Water or Sewer District—Exemption from AD Valorem and Other Taxes
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§ 2904. Definitions
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§ 2905. Persons 65 Years of Age or Older or Totally Disabled Person—Application and Administration of §§ 2904 to 2911
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§ 2906. Persons 65 Years of Age or Older or Totally Disabled Person—Filing of Claim
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§ 2907. Persons 65 Years of Age or Older or Totally Disabled Person—Amount of Claim—Right to File Claim
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§ 2908. Persons 65 Years of Age or Older or Totally Disabled Person—Time for Filing Claims—Income Tax Credit
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§ 2909. Persons 65 Years of Age or Older or Totally Disabled Person—Proof Supporting Claim—Forms
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§ 2910. Persons 65 Years of Age or Older or Totally Disabled Person—Audit of Claims—Hearing
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§ 2911. Persons 65 Years of Age or Older or Totally Disabled Person—Direct Income Tax Credit—Payment of Claims
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§ 2912. Taxes on Real Estate as Lien
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§ 2913. Due Date of AD Valorem Taxes—Penalty on Delinquent Taxes—Collection of Taxes
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§ 2914. County Treasurer—Collection of Taxes
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§ 2915. Duty to Pay Taxes—Statement of Taxes Due
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§ 2916. Mediums in Which Taxes Payable—Tax Receipts
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§ 2917. Form of Tax Receipt—Furnishing List of Items and Rates of Tax Levy
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§ 2918. Numbering Tax Receipts
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§ 2919. County Treasurer's Entry upon Payment of Taxes
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§ 2920. Fraudulent Tax Receipt a Felony
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§ 2921. County Treasurer Records
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§ 2922. Duplicate Tax Receipts—Duty of County Clerk
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§ 2923. Apportionment and Distribution of Collections
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§ 2924. County Treasurer's Monthly Statement of Amount Apportioned—County Clerk to Issue Warrants for Payment
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§ 2924.1. Statement of AD Valorem Revenue to be Deposited in Common School Fund—Transfer of Monies—Conditional Effect of Section
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§ 2925. Property Sold at Public Sale or Under Court Order—Collection of Taxes, Interest and Costs
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§ 2926. Property to be Sold at Public Sale or Under Court Order—Notice—Assessment
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§ 2927. Repealed by Laws 1992, C. 378, § 3, Emerg. Eff. June 9, 1992
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§ 2928. Repealed by Laws 1992, C. 378, § 3, Emerg. Eff. June 9, 1992
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§ 2929. Selling Personal Property Before Taxes, Interest and Costs Paid—Liability
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§ 2930. Property Seized and Sold by Attachment, Execution of Chattel Mortgage—Payment of Taxes
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§ 2931. Removal of Property from County Before Taxes Paid
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§ 2932. Duties of Certain Public Officers Concerning Sales, Levy of Attachments or Removal of Property
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§ 2933. Property Sold or Removed from County Before Delivery of Tax Rolls—Assessment
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§ 2934. Reduction in Assessed Valuation Due to Illegality or Voidness—Reentry of Valuation and Payment of Difference
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§ 2935. Federal Resettlement or Rural Rehabilitation Projects—County Treasurer to Make Application for Payments in Lieu of Taxes
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§ 2936. Receipt of Federal in Lieu Payments—Apportionment and Payment to Political Subdivisions
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§ 2937. Notice to County and Political Subdivision Boards of Apportionment of Federal in Lieu Payments—Crediting Funds
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§ 2938. Basis of Application for Federal in Lieu Payments—Installments
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§ 2939. Political Subdivisions May Enter into Agreements with Federal Government for Payments for Performance of Services—Crediting Payments—Estimates and Appropriations
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§ 2940. Property Acquired for Public Purpose—Relief from Taxes
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§ 2941. Release and Extinguishment of Liens
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§ 2942. Certification After 15 Years of Taxes Assessed Not Required of Certain Persons
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§ 2943. Duties of Officials Mandatory—Neglect of Duties—Penalties
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§ 2944. Under Assessment of Property—Penalties
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§ 2945. False or Fraudulent Lists or Information—Failure or Refusal to Allow Inspection or Comply with Subpoena
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§ 2946. Repealed by Laws 1989, C. 321, § 28
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§ 2946.1. Repealed by Laws 1993, C. 273, § 16, eff. July 1, 1993
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§ 2946.2. Abolition of AD Valorem Task Force
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§ 2946.3. Repealed by Laws 1995, C. 246, § 10, eff. Nov. 1, 1995
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§ 2946.4. Repealed by Laws 1999, C. 59, § 4, eff. July 1, 1999
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§ 2947. Computer-Assisted Mass Appraisal Implementation Revolving Fund
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§ 2947.1. Agency Special Account—Documentary Stamp Revenues
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§ 2947.2. Apportionment of Documentary Stamp Revenues
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§ 2947.3. Agency Special Account—Deposits and Balance—Distributions
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§ 2948. Repealed by Laws 1993, C. 273, § 16, eff. July 1, 1993
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§ 2949. Personal Property Tax Exemption for Heads of Households 62 Years of Age or Older Residing in Certain Manufactured Homes
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§ 2950. Repealed by Laws 2003, C. 8, § 7, eff. July 1, 2003
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§ 2951. [Reserved]
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§ 3000. [Reserved]