Codified Laws

Text Search

Enter the text to search for and click Search to get a list of statutes containing the text you entered. Tips:
  • Multiple words will be searched as a phrase. Entering Property Tax will return statutes that contain the complete phrase Property Tax.
  • Logical Operators are allowed. Hunting and Fishing will return statutes that containing both hunting and fishing. Hunting or Fishing will return statutes that contain hunting, fishing, or both.
  • Wild cards(*) are allowed. Entering Approp* will return statutes that contain Appropriation, Appropriate, Appropriated, etc..
  • Punctuation can also be used as operators. + = and, , = or. Searching for phrases that have , and will result in error unless you enclose the entire phrase in quotes.
The Filter option allows you to narrow your search results to a specific Title or Chapter. Here is a tip for using the filter option.
  • Use a dash (-) as the last character of your filter to refine searches. For example the filter "1-1" returns sections in 1-1, 1-10, 1-11, 1-12, etc. The filter "1-1-" returns only sections in Chapter 1-1.

Quick Find

Type the Statute number you are looking for in the form Title-Chapter-Section . Examples(1-1-1.1, 27A-11A-12, etc.)

The Get Statute button can be used to locate a specific statute. You may type in a title, chapter, or section number. Example: typing 1 will return the chapter list for Title 1, typing 1-1 will return the section list for chapter 1-1, typing 1-1-1 will return section 1-1-1 of the statutes.

The Get Chapter button can be used to load a complete chapter of the statutes. This function requires a title and a chapter number. Examples: 1-1, 57A-1, 1-3



10-38-1      Opportunity for hearing before department--Purpose of hearings--Notice to taxpayer.
10-38-2 to 10-38-4. Repealed.
10-38-5      False statement in utility report as petty offense.
10-38-6      Failure of utility to file report as petty offense--Each day as separate offense--Notice and opportunity to correct defect required on good faith attempt to comply.
10-38-7      Disposition of penalties.
10-38-8      Addition to assessment or tax for failure of utility to make report.
10-38-9      False statement or failure to furnish information concerning utility as misdemeanor.
10-38-10      Action in circuit court for collection of tax, penalties and interest.
10-38-11      Allegation of tax liability--Treasurer's books as prima facie evidence.
10-38-12      Judgment for taxes, penalties and costs.
10-38-13      Defenses in action for collection of taxes--Reassessment ordered by court.
10-38-14      Secretary to redetermine tax when set aside by court.
10-38-15      Information required by secretary for purpose of reassessment.
10-38-16      Notice to taxpayer of time and place of reassessment.
10-38-17      Reassessment as of original assessment date.
10-38-18, 10-38-19. Repealed.
10-38-20      Rate of tax on reassessment--Interest from original delinquency date.
10-38-21      Repeated reassessments.
10-38-22      Reassessments subject to laws applicable to original assessment.
10-38-23      General tax laws applicable to collection of special assessments from utilities.
10-38-24      Seizure and advertisement for sale of property of utility delinquent in special assessment.
10-38-25      Sale of utility property for special assessment.
10-38-26      Surplus above special assessments and expenses returned to utility--Accounting by treasurer.
10-38-27      Return to utility of property not sold for want of bidders.
10-38-28      Special assessment collection procedure applicable to past delinquencies.
10-38-29      Notice of valuation of centrally assessed property.
10-38-30      Appeal of valuation of centrally assessed property--Notice of appeal.
10-38-31      De novo appeals of centrally assessed property.
10-38-32      Perfection of appeals of centrally assessed property.
10-38-33      Consolidation of appeals of centrally assessed property.
10-38-33.1      Circuit court may award attorney fees against unsuccessful appellant.
10-38-33.2      Supreme Court may award attorney fees against unsuccessful appellant--Exemption if appellant is state.
10-38-34      Nonparticipation in administrative action not a bar to appeal.

Get Chapter 10-38
Back to Title 10