Article 38 - ADMINISTRATION AND ENFORCEMENT OF PROPERTY TAXES
- Section 7-38-1 - Applicability
- Section 7-38-2 - Investigative authority and powers
- Section 7-38-3 - Information reports
- Section 7-38-4 - Confidentiality of information
- Section 7-38-5 - [Repealed]
- Section 7-38-6 - Presumption of correctness
- Section 7-38-7 - Valuation date
- Section 7-38-7.1 - Valuation date; tangible personal property; construction contractors
- Section 7-38-8 - Reporting of property for valuation; penalties for failure to report
- Section 7-38-8.1 - Division to adopt regulations to require reporting of exempt property
- Section 7-38-9 - Description of property for property taxation purposes
- Section 7-38-10 - Department may insure compliance with mapping and description of real property regulations by departmental installation of required system; reimbursement by county of costs incurred
- Section 7-38-11 - Property reported in the wrong county
- Section 7-38-12 - Property transfers; copies of documents to be furnished to assessor; penalty for violation
- Section 7-38-12.1 - Residential property transfers; affidavit to be filed with assessor
- Section 7-38-12.2 - Penalties
- Section 7-38-13 - Statement of decrease in value of property subject to local valuation
- Section 7-38-14 - Tabulation of construction permits; information required to be furnished to county assessors
- Section 7-38-15 - Information on real property sold, purchased, contracted to be sold or purchased, or exchanged by governmental bodies to be sent to or obtained by the department; department to compile and send information to county assessors
- Section 7-38-16 - Condemnation proceedings; duty of condemning authority to notify county assessor
- Section 7-38-17 - Claiming exemptions; requirements; penalties
- Section 7-38-17.1 - Presumption of nonresidential classification; declaration of residential classification
- Section 7-38-18 - Publication of notice of certain provisions relating to reporting property for valuation and claiming of exemptions
- Section 7-38-19 - Valuation records
- Section 7-38-20 - County assessor and department to mail notices of valuation
- Section 7-38-20.1 - Temporary provision; additional instructions to assessors and treasurers; special requirements for 2004 veteran exemption; newly eligible veterans
- Section 7-38-21 - Protests; county-assessed property; election of remedies
- Section 7-38-21.1 - Protests; state-assessed property; election of remedies
- Section 7-38-22 - Protesting values, classification, allocation of values and denial of exemption determined by the department
- Section 7-38-23 - Protest hearings; verbatim record; action by hearing officer; time limitations
- Section 7-38-24 - Protesting values, classification, allocation of values and denial of exemption or limitation on increase in value determined by the county assessor
- Section 7-38-25 - County valuation protests boards; creation; duties; funding
- Section 7-38-26 - Scheduling of protest hearings
- Section 7-38-27 - Protest hearings; verbatim record; action by county valuation protests board; time limitations
- Section 7-38-28 - Appeals from orders of the county valuation protests boards
- Section 7-38-28.1 - Appeals from decisions and orders of the hearing officer of the administrative hearings office
- Section 7-38-29 - Retention of hearing records
- Section 7-38-30 - Department to allocate and certify valuations to county assessors
- Section 7-38-31 - County assessor to certify net taxable values to the department
- Section 7-38-32 - Department to prepare a compilation of net taxable values to be used for budget making and rate setting
- Section 7-38-33 - Department of finance and administration to set tax rates
- Section 7-38-34 - Board of county commissioners to order imposition of the tax
- Section 7-38-35 - Preparation of property tax schedule by assessor
- Section 7-38-36 - Preparation and mailing of property tax bills
- Section 7-38-36.1 - Administrative fee to be charged if property tax is less than five dollars ($5.00)
- Section 7-38-36.2 - Procedures to delay the mailing of property tax bills for counties for which a property tax levy is imposed at the November 2019 or 2021 regular local election to put the question of imposing or renewing a levy before the voters
- Section 7-38-37 - Contents of property tax bill
- Section 7-38-38 - Payment of property taxes; installment due dates; refund in cases of overpayments
- Section 7-38-38.1 - Recipients of revenue produced through ad valorem levies required to pay counties administrative charge to offset collection costs
- Section 7-38-38.2 - Prepayment of certain property tax installments; resolution by board of county commissioners
- Section 7-38-38.3 - Optional prepayment of property taxes in monthly payments
- Section 7-38-39 - Protesting values; claim for refund
- Section 7-38-40 - Claims for refund; civil action
- Section 7-38-41 - Protested property taxes; suspense fund; refunds; interest
- Section 7-38-42 - Collection and receipt of and accounting for property taxes; application of receipts to delinquent taxes
- Section 7-38-43 - Distribution of receipts from collected property taxes, penalties and interest
- Section 7-38-44 - Special procedures for administration of taxes on personal property when probable removal of property from state will jeopardize collection of taxes
- Section 7-38-44.1 - Special procedures for administration of taxes on real property divided or combined
- Section 7-38-45 - Special provisions relating to administration of taxes on livestock
- Section 7-38-46 - Delinquent property taxes
- Section 7-38-47 - Property taxes are personal obligation of owner of property
- Section 7-38-48 - Property taxes are a lien against real property from January 1; priorities; continuance of taxing process
- Section 7-38-49 - Unpaid property taxes; imposition of interest
- Section 7-38-50 - Delinquent taxes; civil penalties
- Section 7-38-51 - Notification to property owner of delinquent property taxes
- Section 7-38-52 - Notification to motor vehicle division of unpaid property taxes on manufactured homes; notice of filing constitutes lien on vehicle
- Section 7-38-53 - Collection of delinquent property taxes on personal property; assertion of claim against personal property
- Section 7-38-54 - Demand warrant; contents
- Section 7-38-55 - Surrender of personal property; penalty for refusal
- Section 7-38-56 - Release of personal property seized
- Section 7-38-57 - Notice of sale of personal property
- Section 7-38-58 - Personal property sale requirements
- Section 7-38-59 - Certificates of sale; effect of certificates of sale
- Section 7-38-60 - Notification to property owner of delinquent taxes
- Section 7-38-61 - Real property taxes delinquent for more than two years; treasurer to prepare delinquency list; notation on property tax schedule
- Section 7-38-62 - Authority of department to collect delinquent property taxes after receipt of tax delinquency list; allowing an authorized county treasurer to act as an agent of the department; use of penalties, interest and costs
- Section 7-38-63 - Payment of delinquent taxes to the department; distribution
- Section 7-38-64 - [Repealed]
- Section 7-38-65 - Collection of delinquent taxes on real property; sale of real property
- Section 7-38-66 - Sale of real property for delinquent taxes; notice of sale
- Section 7-38-67.1 - Sale of abandoned real property; notice of sale; requirements
- Section 7-38-67 - Real property sale requirements
- Section 7-38-68 - Installment agreements
- Section 7-38-69 - Distribution of amounts collected under installment agreements
- Section 7-38-70 - Issuance of deeds as result of sale of real property for delinquent taxes; effect of deeds; limitation of action to challenge conveyance
- Section 7-38-71 - Distribution of amounts received from sale of property
- Section 7-38-72 - Notation on property tax schedule by county treasurer when property sold for delinquent taxes
- Section 7-38-73 - Department of finance and administration to promulgate regulations regarding accounting for and distribution of property taxes collected
- Section 7-38-74 - Officers and employees engaged in the administration of the property tax prohibited from buying property sold for delinquent property taxes; penalties for violation; sales of real property in violation declared void
- Section 7-38-75 - Exception to property tax due date
- Section 7-38-76 - Property subject to property taxation but omitted from property tax schedules in prior years
- Section 7-38-77 - Authority to make changes in property tax schedule after its delivery to the county treasurer
- Section 7-38-77.1 - Changes in property tax schedule ordered by the department of finance and administration
- Section 7-38-78 - Action by property owner in district court to change property tax schedule
- Section 7-38-79 - Changes in property tax schedule ordered by the division; action by the division in district court to enforce ordered changes
- Section 7-38-80 - Changes in property tax schedules as result of treasurer's action, department order or court order; collection of any additional property taxes due as result; refund of property taxes paid erroneously
- Section 7-38-81 - Limitation on actions for collection of property taxes; presumption of payment of property taxes after ten years
- Section 7-38-81.1 - Limitation on actions for collection of any levy or assessment in the form of property taxes; presumption of payment after ten years
- Section 7-38-82 - Duty of persons responsible for administration of property tax to ascertain the names of owners of property; use of term "unknown owner" prohibited except in certain cases; validity of procedures when name of owner is incorrect or unknown
- Section 7-38-83 - Timeliness
- Section 7-38-84 - Notices; mailing
- Section 7-38-85 - Extension of deadlines; general provision
- Section 7-38-86 - Extension of deadlines at request of property owners
- Section 7-38-87 - Administrative regulations; promulgation; general provisions
- Section 7-38-88 - [Repealed]
- Section 7-38-89 - Validity of certain regulations; judicial review
- Section 7-38-90, 7-38-91 - [Repealed]
- Section 7-38-92 - Attempts to evade or defeat the property tax
- Section 7-38-93 - Interference with the administration of the Property Tax Code