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.
10-12-7 Local levies in specific amounts--Certification to county auditor--Change in levy after certification.
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.
10-12-9.2 Levy for library purposes--Certain municipalities exempted.
10-12-10, 10-12-11. Repealed.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.
10-12-19, 10-12-20. Repealed.
10-12-21 Maximum county levy for all purposes.
10-12-21.1 Levies in addition to limit.
10-12-24, 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 Repealed.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 and emergency medical services.
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 Repealed.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.
10-12-31.3, 10-12-31.4. Repealed.
10-12-32 Maximum rate of levy in municipalities.
10-12-32.1 Municipalities incorporated after January 1, 1984.
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
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
Excess tax levy authorized for school districts--Vote by governing body--Announcement requirements--Referendum election. 10-12-44
County auditor in school district to raise additional revenue from real property taxes to compensate for tax abatement, tax increment financing district, or discretionary formula.
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