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CHAPTER 10-52

UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW

10-52-1      "Non-ad valorem tax" defined.
10-52-1.1      Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.
10-52-2      Imposition of tax--Conformance to state sales and use tax--Rate.
10-52-2.1      Repealed.
10-52-2.2      Tax on sale or use of motor and special fuel by certain municipalities--Rate--Exemptions.
10-52-2.3      Imposition of both non-ad valorem tax and motor and use fuel tax prohibited.
10-52-2.4      Additional non-ad valorem tax authorized--Prerequisites--Adoption--Referendum--Limitation.
10-52-2.5      Repealed.
10-52-2.6      Repealed.
10-52-2.7      Materials incorporated in construction work--Restriction on application of rate increase.
10-52-2.8      Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception.
10-52-2.9      Repealed.
10-52-2.10      Issuance of municipal non-ad valorem tax revenue bonds.
10-52-2.11      Imposition of non-ad valorem tax on municipally owned airport--Manner of imposition.
10-52-3      Referendum procedure--Certain municipalities to review tax ordinances.
10-52-4      State administration--Exception.
10-52-5      Distribution of collections.
10-52-5.1      Distribution of motor and use fuel collections.
10-52-6, 10-52-7. Repealed.
10-52-8      Repealed.
10-52-9      Effective date of ordinance.
10-52-10      Refund of tax on capital assets used in manufacturing personal property for sale or lease.
10-52-11      Repealed.
10-52-12      Repealed.
10-52-13      Municipality to report boundary changes to secretary of revenue--Effective date of changes--Changes to streets and addresses.
10-52-14      Transportation of property and passengers within single municipality subject to tax.
10-52-15      Legislative findings--Certain municipalities not to reduce tax levies.
10-52-16      Repealed.
10-52-17      Refund to contractors or subcontractors of sales or use tax upon certain fabricated tangible personal property.
10-52-18      Timely filing of returns and payment of taxes--Extension--Penalty or interest.


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