Chapter 272 - TAXATION, GENERAL PROVISIONS
- Section 272.001 - Renumbered
- Section 272.01 - PROPERTY SUBJECT TO TAXATION
- Section 272.011 - STATE-OWNED PROPERTY USED FOR HOUSING OFFICERS OR EMPLOYEES
- Section 272.02 - [Effective Until 8/1/2024] EXEMPT PROPERTY
- Section 272.02 - [Effective 8/1/2024] EXEMPT PROPERTY
- Section 272.021 - PROPERTY OF VOLUNTEER FIRE DEPARTMENT EXEMPT FROM TAXATION
- Section 272.0211 - SLIDING SCALE MARKET VALUE EXCLUSION FOR ELECTRIC POWER GENERATION EFFICIENCY
- Section 272.0212 - BORDER DEVELOPMENT ZONE PROPERTY
- Section 272.0213 - LEASED SEASONAL-RECREATIONAL LAND
- Section 272.022 - [Repealed]
- Section 272.023 - [Repealed]
- Section 272.024 - [Repealed]
- Section 272.025 - FILING REQUIREMENT
- Section 272.026 - TAX STATUS OF PROPERTY MANAGED BY A HOUSING REDEVELOPMENT AUTHORITY OR PUBLIC HOUSING AGENCY
- Section 272.027 - PERSONAL PROPERTY USED TO GENERATE ELECTRICITY FOR PRODUCTION AND RESALE
- Section 272.028 - PAYMENT IN LIEU OF PRODUCTION TAX; WIND GENERATION FACILITIES
- Section 272.029 - WIND ENERGY PRODUCTION TAX
- Section 272.0295 - SOLAR ENERGY PRODUCTION TAX
- Section 272.03 - DEFINITIONS
- Section 272.031 - [Repealed]
- Section 272.039 - LEGISLATIVE FINDINGS AND CONCLUSIONS RELATED TO THE TAXATION OF MINERALS OWNED SEPARATELY FROM THE SURFACE
- Section 272.04 - MINERAL, GAS, COAL, AND OIL OWNED APART FROM LAND; SPACE ABOVE AND BELOW SURFACE
- Section 272.05 - RESERVED TIMBER OR MINERAL RIGHTS OR INTERESTS IN LANDS SUBJECT TO TAXATION; MAY BE SOLD FOR TAXES
- Section 272.06 - LEGALITY PRESUMED
- Section 272.07 - [Repealed]
- Section 272.08 - INTEREST ON UNPAID TAXES
- Section 272.09 - [Repealed]
- Section 272.10 - RIGHT TO ASSESS AND COLLECT; LIMITATION
- Section 272.11 - EXPENSES OF REASSESSMENT
- Section 272.115 - CERTIFICATE OF VALUE; FILING
- Section 272.12 - CONVEYANCES, TAXES PAID BEFORE RECORDING
- Section 272.121 - CURRENT TAX ON DIVIDED PARCELS
- Section 272.122 - ELECTRONIC FACSIMILE
- Section 272.13 - [Repealed]
- Section 272.14 - TRANSFER OF UNDIVIDED INTEREST
- Section 272.15 - DEED TO CORRECT TITLE
- Section 272.16 - TRANSFER OF SPECIFIC PART
- Section 272.161 - DETERMINATION OF NET TAX CAPACITY OF SPECIFIC PART OF LAND TRANSFERRED
- Section 272.162 - RESTRICTIONS ON TRANSFERS OF SPECIFIC PARTS
- Section 272.17 - LIST OF CERTIFICATES OF SALE FILED WITH AUDITOR
- Section 272.18 - [Repealed]
- Section 272.19 - PLATTING OF IRREGULAR TRACTS
- Section 272.191 - IRREGULAR TRACTS OF LAND, CODE SYSTEM OF DESCRIBING
- Section 272.192 - RECORDS
- Section 272.193 - NUMBERING TRACTS
- Section 272.194 - NOTICES
- Section 272.195 - LEGAL DESCRIPTION
- Section 272.196 - CERTIFIED COPIES, FILING, EXCEPTIONS
- Section 272.20 - RAILROAD LANDS BECOMING TAXABLE; LISTS OF LANDS REVERTING TO RAILROADS
- Section 272.21 - RAILROAD LANDS; SALE
- Section 272.22 - WHEN STOCK REPRESENTS LANDS
- Section 272.23 - TAXABILITY IN LITIGATION
- Section 272.24 - COMPANY TO REPORT TRANSFERS
- Section 272.25 - [Repealed]
- Section 272.26 - [Repealed]
- Section 272.27 - [Repealed]
- Section 272.28 - COUNTIES HAVING BONDED DEBT; SINKING FUND; TAX
- Section 272.29 - GOVERNOR MAY SUSPEND OR REMOVE
- Section 272.30 - ACTIONS AGAINST OFFICERS; EXPENSE OF COUNTY
- Section 272.31 - LIEN OF REAL ESTATE TAXES
- Section 272.32 - ASSESSMENTS FOR LOCAL IMPROVEMENTS IN CITIES
- Section 272.33 - ASSESSMENTS FOR LOCAL IMPROVEMENTS IN CITIES OF FIRST CLASS
- Section 272.34 - [Repealed]
- Section 272.35 - [Repealed]
- Section 272.36 - [Repealed]
- Section 272.37 - APPLICATION
- Section 272.38 - STRUCTURES, STANDING TIMBER, OR MINERALS NOT TO BE REMOVED
- Section 272.39 - STRUCTURES, TIMBER, OR MINERALS MAY BE SEIZED
- Section 272.40 - REMOVAL
- Section 272.41 - STANDING TIMBER; TAXES OR ASSESSMENTS UNPAID; PERSONS CUTTING FOR COMMERCIAL PURPOSES TO GIVE NOTICE TO COUNTY AUDITOR
- Section 272.42 - VIOLATIONS; LIABILITY
- Section 272.43 - REAL ESTATE TAX JUDGMENT; NO LIMITATION
- Section 272.435 - NOTICE OF TAX PAYMENTS TO MORTGAGORS AND CONTRACT VENDEES
- Section 272.44 - TAXES PAID BY LIENHOLDERS ARE ADDED TO LIEN
- Section 272.45 - TAXES PAID BY TENANT, OCCUPANT, OR OTHER PERSON BECOME LIEN, UPON NOTICE FILED WITH COUNTY RECORDER OR REGISTRAR OF TITLES
- Section 272.46 - AUDITOR TO FURNISH STATEMENT OF TAX LIENS AND TAX SALES; FEES; APPLICATION
- Section 272.47 - [Repealed]
- FEDERAL LIEN REGISTRATION ACT (§§ 272.479 — 272.487)
- MISCELLANEOUS (§§ 272.488 — 272.71)