Subchapter 4 - TAXATION

Section 3-72-80 - Reserved
Section 3-81 - Tax classification; repeal of inventory tax
Section 3-82 - [Reserved]
Section 3-83 - Preparation; contents
Section 3-84 - Composition of books
Section 3-85 - Arrangement of information in books
Section 3-86 - Summary of assessed valuations to be made and constitute an abstract
Section 3-87 - Notice that abstract completed to be given; meetings of assessors
Section 3-88 - Abstracts and certificate to be completed by May fifth
Section 3-89 - Notice of changes and that abstracts and lists are open for inspection to be filed
Section 3-90 - Aggrieved persons permitted to appear before assessors; preliminary review
Section 3-91 - Appeal of assessors decision
Section 3-92 - Board of Tax Appeals to hear appeals; deadline for hearings; manner of conducting; possible Board of Civil Authority review
Section 3-93 - Alterations in valuation to be entered in "corrected valuation" column
Section 3-94 - Completion of grand list; collection
Section 3-95 - Abstracts sufficient for returns to Secretary of State
Section 3-96 - Board of Tax Appeals and Board of Civil Authority to transmit certified copy of appeal proceedings to assessors
Section 3-97 - Forms for books may be altered as directed by State Tax Commissioner; extension of time
Section 3-98 - Council to assess
Section 3-98a - A tax ceiling reduction after reappraisal
Section 3-99 - Additional assessment; amount
Section 3-100 - Annual assessment for redemption of bonds authorized
Section 3-101 - Annual assessment to pay bond interest authorized
Section 3-102 - Annual local education spending
Section 3-102a - Annual assessment for Fire and Police Departments use authorized
Section 3-102b - Annual assessment for streets use authorized
Section 3-102c - Annual assessment for library use authorized
Section 3-102d - Local option sales tax authority
Section 3-102e - Annual assessment for park use
Section 3-102f - Annual assessment for Housing Trust Fund use authorized
Section 3-103 - Taxes to be paid in money
Section 3-104 - Taxes to be paid in installments
Section 3-105 - Chief Administrative Officer to give notice upon receipt of tax bills
Section 3-106 - Delinquency assessments
Section 3-107 - When Treasurer to issue warrant against delinquent persons
Section 3-108 - Chief Administrative Officer to collect delinquent taxes
Section 3-109 - Collection after time warrant returnable permitted
Section 3-110 - Chief Administrative Officer to proceed in manner prescribed by law
Section 3-111 - Fees for collection of delinquent taxes
Section 3-112 - Failure of owners to pay assessments; warrant to be issued; Chief Administrative Officer to collect
Section 3-113 - Assessments may be collected by suit
Section 3-114 - Council to establish and prescribe nature of connections
Section 3-115 - Descriptions recorded in Chief Administrative Officer's office sufficient for assessment purposes