CHAPTER 10-6A

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    10-6A-8. Repealed by SL 1981, ch 81, § 6.

10-6A-9    Denial of claim--Hearing before secretary of revenue--Appeals.

10-6A-10    10-6A-10. Repealed by SL 1995, ch 53, § 11.

10-6A-11    Refund eligibility unaffected.

10-6A-12    False application for assessment freeze--Assessment--Lien--Three-year bar.