Article 3.5 - Tax Deferral for the Elderly and Military Personnel
- Section 39-3.5-101 - Definitions
- Section 39-3.5-102 - Deferral of tax on homestead - qualifications - filing of claim
- Section 39-3.5-103 - Property entitled to deferral
- Section 39-3.5-103.5 - State treasurer - program administration - rules
- Section 39-3.5-104 - Claim form - contents
- Section 39-3.5-105 - Listing of tax-deferred property - tax as lien - interest accrual
- Section 39-3.5-105.5 - Loan of state money to taxpayers
- Section 39-3.5-105.7 - Prior deferrals to be treated as loans
- Section 39-3.5-106 - State treasurer to pay county treasurer an amount equivalent to deferred taxes
- Section 39-3.5-107 - Repayment of loans - release of liens - disposition of payments
- Section 39-3.5-108 - Notice to taxpayer regarding duty to claim deferral annually
- Section 39-3.5-109 - Failure to receive notices
- Section 39-3.5-110 - Events requiring repayment of loans - notice to state treasurer
- Section 39-3.5-111 - Time for payment - delinquencies
- Section 39-3.5-112 - Election by spouse to continue tax deferral
- Section 39-3.5-113 - Voluntary repayment of loans for deferred tax
- Section 39-3.5-114 - [Repealed]
- Section 39-3.5-115 - Limitations on effect of article
- Section 39-3.5-116 - [Repealed]
- Section 39-3.5-117 - [Repealed]
- Section 39-3.5-118 - [Repealed]
- Section 39-3.5-119 - Release of information identifying individuals claiming deferral
- Section 39-3.5-120 - [Repealed]