10-6A FREEZE ON ASSESSMENTS OF DWELLINGS OF DISABLED AND SENIOR CITIZENS
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10-6A-8      Repealed.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10-6A-10      Repealed.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.