Article 3 - PROPERTY TAX; EXEMPTIONS
- Section 12-37-210 - Property which is taxable
- Section 12-37-220 - General exemption from taxes
- Section 12-37-222 - Leased equipment used by charitable, not-for-profit or governmental hospital deemed for tax purposes to be owned by hospital
- Section 12-37-224 - Motor homes or trailers for recreational travel; boats or watercraft with certain features
- Section 12-37-225 - Consideration of federal or state income tax credits for low income housing with respect to valuation of real property for property tax purposes
- Section 12-37-230 - Payments of services rendered in lieu of taxes by nonprofit housing corporations exempt under Section 12-37-220
- Section 12-37-235 - Fees for fire protection for property exempt under Section 12-37-220
- Section 12-37-240 - Payments in lieu of taxes by nonprofit housing corporations exempt under act of General Assembly
- Section 12-37-245 - Homestead exemption allowance increased
- Section 12-37-250 - Homestead exemption for taxpayers sixty-five and over or those totally and permanently disabled or legally blind
- Section 12-37-251 - Calculation of rollback millage; equivalent millage
- Section 12-37-252 - Classification and assessment of property qualifying for exemption under Section 12-37-250
- Section 12-37-255 - Homestead exemption to continue; county auditor to be informed of change affecting eligibility
- Section 12-37-260 - Exemption for holders of life estate; application of Section 12-37-250
- Section 12-37-265 - Criteria for qualification of life estates for homestead tax exemption
- Section 12-37-266 - Homestead exemption for dwellings held in trust; application of Section 12-37-250
- Section 12-37-270 - Reimbursement for tax loss in counties allowing homestead exemption
- Section 12-37-275 - Date for submission for requests for reimbursement
- Section 12-37-280 - Reimbursement of localities for tax loss due to homestead exemption
- Section 12-37-285 - Incorporated municipalities may provide for homestead exemptions from municipal ad valorem taxes on real property
- Section 12-37-290 - General homestead exemption
- Section 12-37-295 - Payment of taxes not condition to qualify for exemption
- Section 12-37-450 - Business inventory tax exemption; reimbursement of counties and municipalities