Chapter 458-18 - Property tax Abatements, credits, deferrals and refunds
- Section 458-18-010 - Deferral of special assessments and/or property taxes-Definitions
- Section 458-18-020 - Deferral of special assessments and/or property taxes-Qualifications for deferral
- Section 458-18-030 - Deferral of special assessments and/or property taxes - Declarations to defer - Filing - Forms
- Section 458-18-040 - Deferral of special assessments and/or property taxes - Lien of state - Mortgage - Purchase contract - Deed of trust
- Section 458-18-050 - Deferral of special assessments and/or property taxes - Declarations to renew deferral - Filing - Forms
- Section 458-18-060 - Deferral of special assessments and/or property taxes - Limitations of deferral - Interest
- Section 458-18-070 - Deferral of special assessments and/or property taxes - Duties of the county assessor
- Section 458-18-080 - Deferral of special assessments and/or property taxes - Duties of the department of revenue - State treasurer
- Section 458-18-090 - Deferral of special assessments and/or property taxes - Appeals
- Section 458-18-100 - Deferral of special assessments and/or property taxes-When payable-Collection- Partial payment
- Section 458-18-210 - Refunds - Procedure - Interest
- Section 458-18-215 - Refunds - Payment under protest requirements
- Section 458-18-220 - Refunds-Rate of interest
- Section 458-18-500 - Deposit of moneys, assessments or taxes - Purpose
- Section 458-18-510 - Definitions
- Section 458-18-520 - Agreement
- Section 458-18-530 - Prohibition of deposit
- Section 458-18-540 - General provisions
- Section 458-18-550 - Expenditure of funds