§ 31-1-101. Definitions

As used in this title, except where specifically defined, unless the context otherwise requires: “Ad valorem tax” means only the general property tax levied annually on real or personal property listed with the county assessor. “City” means a municipal corporation having a population of more than two thousand incorporated pursuant to the provisions of part […]

§ 31-1-102. Application – Legislative Intent

In the recodification of this title, certain provisions which previously applied or may have been interpreted to apply to limited categories of municipalities have been applied to all municipalities, whether statutory, home rule, or special territorial charter. Except for those provisions which expressly apply only to limited categories of municipalities, it is the intent of […]