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CHAPTER 10-12

STATE AND LOCAL PROPERTY TAX LEVIES

10-12-1      Levy of state tax--Purposes covered by levy.
10-12-2      Maximum state levy.
10-12-3      Determination of rate of state levy--Certification and deduction of amounts available from other sources.
10-12-4      Constitutional limitations on state levy to be observed.
10-12-5      State treasurer to transfer sums to interest and debt service funds.
10-12-6      Repealed.
10-12-7      Local levies in specific amounts--Certification to county auditor--Change in levy after certification.
10-12-7.1      Repealed.
10-12-7.2      Repealed.
10-12-8      Annual county levy for general purposes--Estimate of expenses as basis for levy.
10-12-9      Purposes for levy of county taxes.
10-12-9.1      Repealed.
10-12-9.2      Levy for library purposes--Certain municipalities exempted.
10-12-10, 10-12-11. Repealed.
10-12-12      Repealed.
10-12-13      County levy for maintenance, repair, and construction of roads and bridges--Reserve fund.
10-12-13.1      Authorization of increased tax levy--Publication.
10-12-14      Payment to municipalities from federal matching-aid levy.
10-12-15      County highway and bridge reserve fund exempt from budget law.
10-12-16      Use of unexpended balances in county road and bridge funds--Reversion to general fund prohibited.
10-12-17      Use of general road and bridge funds for matching aid permitted.
10-12-18      Repealed.
10-12-19, 10-12-20. Repealed.
10-12-21      Maximum county levy for all purposes.
10-12-21.1      Levies in addition to limit.
10-12-22      Obsolete.
10-12-23      Repealed.
10-12-24, 10-12-25. Repealed.
10-12-26      Annual levy of organized township--Certification to county auditor.
10-12-27      Township levy for bond interest and debt service fund--Surplus transferred to general fund.
10-12-28      Maximum rate of township levy.
10-12-28.1      Additional township levy for fire protection.
10-12-28.2      Authorization of tax levy for secondary road capital improvement fund.
10-12-29      Annual school district levy--Report to county auditor--Spread against property.
10-12-30, 10-12-31. Repealed.
10-12-31.1      Adjusting level of assessment for school districts.
10-12-31.2      Repealed.
10-12-31.3, 10-12-31.4. Repealed.
10-12-32      Maximum rate of levy in municipalities.
10-12-32.1      Municipalities incorporated after January 1, 1984.
10-12-33      Repealed.
10-12-34      Repealed.


10-12-34.1      Tax levies based on true and full valuation.
10-12-35      Judgment levies exempt from limitations--Levies to pay bonds--Levies authorized by voters.
10-12-36      Special election on tax levy exceeding limitations--Vote required for approval--Maximum excess.
10-12-37      Repealed.
10-12-38      Equalizing assessment of all property between counties.
10-12-39      Equalizing assessment of land and structures on property between counties.
10-12-40      Addition to or deduction from valuation of lands, municipal lots and structures on land between counties.
10-12-41      Certification of percent added to or deducted from valuation of property.
10-12-42      Annual levy for general fund of a school district.
10-12-42.1      Repealed.
10-12-43      Excess tax levy authorized for school districts--Vote by governing body--Announcement requirements--Referendum election.
10-12-44      County auditor in school districts authorized to raise additional revenue for general fund and special education funds.


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