42-17051. Limit on county, municipal and community college primary property tax levy A. In addition to any other limitation that may be imposed, a county, charter county, city, charter city, town or community college district shall not levy primary property taxes in any year in excess of an aggregate amount computed as follows: 1. Determine […]
42-17052. Values furnished by county assessor and fire districts A. On or before February 10 of the tax year, the county assessor shall transmit and certify to the property tax oversight commission and to the governing body of the political subdivision or district in the county the values that are required to compute the levy […]
42-17053. Estimate of personal property tax roll A. When a tax rate is to be determined and taxes are levied, the county assessor shall make an estimate of the personal property to be added to the tax roll for purposes of computing the property tax rates pursuant to section 42-17151. B. The estimate shall be […]
42-17054. Levy limit worksheet A. When the county assessor transmits valuations under section 42-17052, the assessor shall prepare and transmit a final levy limit worksheet to each city, town and community college district that imposes a primary property tax, to each fire district that imposes a secondary property tax and to the property tax oversight […]
42-17055. Public inspection of values used in computing levy limitation A. On or before February 15 of the tax year, the governing body of each county, city, town, community college district and fire district shall make available for public inspection the values determined in each numbered paragraph of section 42-17051, subsection A and in section […]
42-17056. Initial base levy limit if no primary property taxes were levied in the preceding tax year; subsequent levy amount A. If a county, city, town or community college district did not levy primary property taxes in the preceding tax year, the governing body shall submit a proposed amount to be raised by primary property […]
42-17057. Computing new levy limits in the case of county division or consolidation; election on revised levy limit A. In the event of a division of a county into two or more new counties or the consolidation of counties, the property tax oversight commission shall determine the maximum allowable levy of primary property taxes in […]
42-17058. Values for computing levy limit in the case of a merger of a community college district with a contiguous county If an existing community college district merges with a contiguous county that is not a part of a community college district, the values used in computing the levy limit under section 42-17051 for the […]
