Section 10-6-154 - Notice of assessment-Required information-Promulgation of rulesThe director shall mail or transmit electronically a notice of assessment to each property owner not later than March first that contains:
(1) A statement that property occupied by the owner or a parent of the owner may be eligible for tax relief by being classified as an owner-occupied single-family dwelling pursuant to §§ 10-13-39 through 10-13-40;(2) A statement that property owned and occupied by a veteran who is rated as permanently and totally disabled from a service-connected disability, or the veteran's surviving spouse, may be eligible for tax relief pursuant to §§ 10-4-40 and 10-4-41;(3) A statement that a dwelling specifically designed for use by a paraplegic as a wheelchair home that is owned and occupied by a paraplegic veteran, a veteran with the loss or loss of use of both lower extremities, or the veteran's surviving spouse may be eligible for tax relief pursuant to § 10-4-24.10;(4) A statement that a dwelling owned and occupied by a paraplegic or an individual with the loss or loss of use of both lower extremities may be eligible for tax relief pursuant to § 10-4-24.11;(5) A statement that property owned by a citizen who reached sixty-five years of age or who is disabled may be eligible for tax relief pursuant to chapter 10-6A; and(6) Uniform information prescribed by the secretary of the department.The secretary of the department may promulgate rules, pursuant to chapter 1-26, concerning the form and content of the notice.
SL 1988, ch 88; SL 1989, ch 88, § 1; SL 1993, ch 86, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2012, ch 61, §1; SL 2020, ch 40, § 1; SL 2021, ch 44, §§39, 44; SL 2024, ch 34, §3.Amended by S.L. 2024, ch. 34,s. 3, eff. 7/1/2024.Amended by S.L. 2021, ch. 44,s. 39, eff. 7/1/2021.Amended by S.L. 2020, ch. 40,s. 1, eff. 7/1/2020.