§11-8-23. Statement of Fiscal Body When Levies Not Sufficient to Meet Requirements of Existing Contractual Indebtedness
When the entire apportionment of levies for the payment of such contractual indebtedness existing at the time of the adoption of the "Tax Limitation Amendment," together with the application to such indebtedness of such part, if any, of the levies allocated for current expenses and not required therefor and applied to such indebtedness as hereinabove […]
§11-8-24. Petition for Review of Findings of Tax Commissioner and Levy Order; Notice of Intention to File; Intervention; Hearing and Findings; Appeal to Supreme Court of Appeals; Refund if Liens Found Excessive; Recovery by Action
Any taxpayer or other person legally interested in the levy provided for by section twenty-three hereof, if aggrieved by the findings of the Tax Commissioner and his approval of such levy, and by the laying of such levy by the fiscal body, may have a review of the findings of the Tax Commissioner and the […]
§11-8-14a. Adjourned Session of Municipal Governing Body to Hear Objections; Approval of Levies by Tax Commissioner; First Levy for Bonded Indebtedness and Indebtedness Not Bonded, Then for Current Expenses
The governing body of a municipality when it reconvenes on the third Tuesday in April shall proceed in a manner similar in all respects to that provided for in section ten-a of this article. The governing body shall not finally enter any levy until it has been approved in writing by the State Tax Commissioner. […]
§11-8-12. Levy Estimate by Board of Education; Certification and Publication
Each board of education shall, at the session provided for in section nine of this article, if the laying of a levy has been authorized by the voters of the district under article nine, chapter eighteen of the code, ascertain the condition of the fiscal affairs of the district, and make a statement setting forth: […]
§11-8-12a. Adjourned Session of Board of Education to Hear Objections to Proposed Levies; Approval of Estimate and Levy by Tax Commissioner; First Levy for Bonded and Other Indebtedness and Indebtedness Not Bonded, Second for Permanent Improvement Fund, Then for Current Expenses
Each board of education, when it reconvenes as provided by section twelve of this article, shall proceed in a manner similar in all respects to that provided for in section ten-a of this article. The board may not finally enter any levy until it has been approved in writing by the Auditor. After receiving the […]
§11-8-13. Certification of Levy Order to Tax Commissioner and County Superintendent; Reports by Superintendent of Levies; Extension and Collection of Levies
Within three days after the board of Education has laid the levies, the secretary of the board shall forward to the county superintendent and to the Tax Commissioner certified copies of the orders laying levies and the rate of levy upon each class. Within three days thereafter the county superintendent shall report the rate of […]
§11-8-14. Levy Estimate by Municipality; Certification to Tax Commissioner and Publication
A municipal governing body shall, at the session provided for in section nine, ascertain the fiscal condition of the corporation, and make an itemized statement setting forth: (1) The amount due and the amount that will become due and collectible from every source during the current fiscal year except from the levy of taxes to […]
§11-8-6d. Maximum Levies on Each Classification by Municipalities; Order of Levy
The governing body of a municipality is hereby authorized to lay not in excess of the following maximum levies, for the purposes specified, and in the following order: (1) For the payment of (a) principal and interest upon bonded indebtedness incurred prior to the adoption of the Tax Limitation Amendment; and to the extent not […]
§11-8-6e. Effect on Regular Levy Rate When Appraisal Results in Tax Increase; Public Hearings
(a) Notwithstanding any other provision of law, where any annual appraisal, triennial appraisal or general valuation of property would produce an assessment that would cause an increase of one percent or more in the total projected property tax revenues that would be realized were the then current regular levy rates by the county commission and […]
§11-8-6f. Regular School Board Levy Rate; Creation and Implementation of Growth County School Facilities Act; Creation of Growth County School Facilities Act Fund
(a) Notwithstanding any other provision of law, where any annual appraisal, triennial appraisal or general valuation of property would produce a statewide aggregate assessment that would cause an increase of two percent or more in the total property tax revenues that would be realized were the then current regular levy rates of the county boards […]