§11-8-6g. Effect on Special Levy Rates When Appraisal Results in Tax Revenue Increase; Public Hearings
(a) Until July 1, 1995, as to any special levy in effect prior to that date, and notwithstanding any other provision of law to the contrary, where any annual appraisal, triennial appraisal or general valuation of property would produce an assessment that would cause an increase of four percent or more in the total projected […]
§11-8-7. Increase of Current Expense Levies When Debt Levies Not Required
If the allocation made to a taxing unit for the purposes of debt incurred prior to the adoption of the Tax Limitation Amendment is not required, in whole or in part, for the purposes of such debt, the governing body may, with the prior written approval of the Tax Commissioner, increase the rates allocated for […]
§11-8-8. Levies by Board of Public Works; Certification
The state board of public works shall, on or before April 15 of each year, levy on the one hundred dollars' valuation of each class of property subject to taxation in the state the rates fixed by section six-a of this article. The board shall forthwith certify its action to the State Tax Commissioner and […]
§11-8-9. Meetings of Local Levying Bodies
(a) Each local levying body shall hold a meeting or meetings between the seventh and twenty-eighth days of March for the transaction of business generally and particularly for the business herein required. (b) When a levy is placed on the ballot for consideration during a primary election, each local levying body may extend its time […]
§11-8-10. Levy Estimate by County Court; Certification to Tax Commissioner and Publication
The county court shall, at the session provided for in section nine of this article, ascertain the fiscal condition of the county, 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 […]
§11-8-10a. Adjourned Session of County Court to Hear Objections to Proposed Levies; Approval of Estimate and Levy by Tax Commissioner; First Levy for Bonded Indebtedness, Second for Indebtedness Not Bonded, Then for Current Expenses
The county court shall, when it reconvenes upon the third Tuesday in April, hear and consider any objections made orally or in writing by the prosecuting attorney, by the Tax Commissioner or his representative, or by any taxpayer of the county, to the estimate and proposed levy or to any item thereof. The court shall […]
§11-8-11. Certification of Levy Order; Duties of Clerk, Assessor and Collecting Officer; Delinquent Lists
When an order is made for a levy the clerk of the court, within three days, shall prepare, certify and forward copies to the Tax Commissioner, the State Auditor, the assessor and the officer who, according to law, is required to collect the levy. He shall charge the collecting officer with the amount of the […]
§11-8-5. Classification of Property for Levy Purposes
For the purpose of levies, property shall be classified as follows: Class I. All tangible personal property employed exclusively in agriculture, including horticulture and grazing; All products of agriculture (including livestock) while owned by the producer; All notes, bonds, bills and accounts receivable, stocks and any other intangible personal property; Class II. All property owned, […]
§11-8-6. Aggregate of Taxes on Different Classifications; Taxing Units Authorized to Lay Levies
The aggregate of taxes assessed in any one year by all levying bodies, except as provided by section twenty-three of this article, shall not exceed 50¢ on each one hundred dollars' assessed valuation on Class I property; $1 on Class II property; $1.50 on Class III property; and $2 on Class IV property. The fiscal […]
§11-8-6a. Levies on Each Classification by Board of Public Works
The State Board of Public Works shall levy as provided by section eight as follows: On Class I property, twenty-five hundredths of 1¢; on Class II property, five- tenths of 1¢; and on Classes III and IV property, 1¢.