Article 16 - MISCELLANEOUS PROPERTY TAX PROVISIONS
- Section 79-1604 - Abstract of assessment rolls for state director of property valuation; forms; valuation of certain motor vehicles credited as supplementary assessments
- Section 79-1605 - Abstract of assessment rolls; penalty for failure of county clerk to comply
- Section 79-1606 - Appeals to hearing panels or officers; procedure and forms; hearings and disposition; duties of county clerk
- Section 79-1608 - Transfer of general fund moneys to special assessment equalization fund; use of moneys; retransfers, when
- Section 79-1609 - Appeals to state board of tax appeals; notice, requirements; procedure; limit on increased appraised valuation by the board
- Section 79-1610 - Decision of hearing officer or panel; notice to taxpayer; change in assessment of class of property; appeal not heard is denied
- Section 79-1611 - Appointment of hearing officers and panels to hear appeals from valuation and classification of property; qualifications and salary; removal of appointees, when
- Section 79-1612 - Military service, deployment outside United States; property tax deferral; rules and regulations
- Section 79-1613 - Homestead or building or improvement destroyed or substantially destroyed by natural disaster; abatement of tax
- Section 79-1614 - Business shutdown or restricted by government entity related to state of disaster emergency; reimbursement of tax
- Section 79-1615 - COVID-19 retail storefront property tax relief act; title; purpose of act
- Section 79-1616 - Same; definitions
- Section 79-1617 - Same; eligibility; amount of refund, computation; maximum amount of refund
- Section 79-1618 - Same; claims payable from American rescue plan-state fiscal relief-federal fund; no warrant issued for less than $5; no interest allowed on claim
- Section 79-1619 - Same; only one claimant per retail storefront permitted
- Section 79-1620 - Same; deadline for filing claim; exception
- Section 79-1621 - Same; forms and instructions; rules and regulations
- Section 79-1622 - Same; information required in support of claim
- Section 79-1623 - Same; amount of claim may be applied against outstanding tax liability; payment of refund to county treasurer, when
- Section 79-1624 - Same; claimant not eligible for refund, when
- Section 79-1625 - Same; excessive claims; disallowance or recovery; fraudulent intent, misdemeanor; correction of certain excessive claims
- Section 79-1626 - Same; disallowance of claim if title received by claimant was primarily for purpose of making claim
- Section 79-1627 - Same; appeals process