Part 12 - PROPERTY TAX RELIEF
- Section 59-2-1201 - Purpose of part
- Section 59-2-1202 - Definitions
- Section 59-2-1203 - Right to file claim - Death of claimant
- Section 59-2-1204 - Renter's and homeowner's credits authorized - No interest allowed
- Section 59-2-1205 - Time for filing claim for renter's credit
- Section 59-2-1206 - Application for homeowner's credit - Time for filing - Payment from General Fund
- Section 59-2-1207 - Claim applied against tax liability - One claimant per household per year
- Section 59-2-1208 - Amount of homeowner's credit - Cost-of-living adjustment - Limitation - General Fund as source of credit
- Section 59-2-1209 - Amount of renter's credit - Cost-of-living adjustment - Renter's credit may be claimed only for gross rent that does not constitute a rental assistance payment - Calculation of credit when rent includes utilities - Limitation - General Fund as source of credit - Maximum credit
- Section 59-2-1211 - Commission to provide forms and instructions - County may prepare forms and instructions - County legislative body authority to adopt rules or ordinances
- Section 59-2-1213 - Statement required of renter claimant
- Section 59-2-1214 - Redetermination of claim by commission or county
- Section 59-2-1215 - Fraudulent or negligently prepared claim - Penalties and interest - Procedure
- Section 59-2-1216 - Rented homestead - Rent constituting property taxes
- Section 59-2-1217 - Denial of relief - Appeal
- Section 59-2-1219 - Claim disallowed if residence obtained for purpose of receiving benefits
- Section 59-2-1220 - Extension of time for filing application - Rulemaking authority - County authority to make refunds