FREEZE ON ASSESSMENTS OF DWELLINGS OF DISABLED AND SENIOR CITIZENS
10-6A-1 Definition of terms. 10-6A-2 Freeze on assessment of single-family dwellings--Conditions determining entitlement. 10-6A-3 Ceiling on market value of dwelling--Exceptions--Value increased by index factor. 10-6A-4 Annual application for assessment freeze--Filing deadline--Forms--Petition for recalculation of taxes upon failure to meet deadline. 10-6A-5 Applications to include supporting documents. 10-6A-6 County treasurer to determine eligibility. 10-6A-7 Certification of eligibility and income by treasurer--Freeze of assessment. 10-6A-7.1 Records of values of frozen assessments. 10-6A-8 Repealed. 10-6A-9 Denial of claim--Hearing before secretary of revenue--Appeals. 10-6A-10 Repealed. 10-6A-11 Refund eligibility unaffected. 10-6A-12 False application for assessment freeze--Assessment--Lien--Three-year bar.