Chapter 32 Real Property Tax

This chapter contains the following:
  • Article 1 Taxable Real Estate
  • Article 2 Exemptions for Elderly Individuals and Individuals with Disabilities
  • Article 2.1 Local Deferral of Real Estate Tax
  • Article 2.2 Partial Tax Exemption in Redevelopment or Conservation Areas or Rehabilitation Districts
  • Article 2.3 Exemption for Disabled Veterans
  • Article 2.4 Exemption for Surviving Spouses of Members of the Armed Forces Killed in Action
  • Article 2.5 Exemption for Surviving Spouses of Certain Persons Killed in the Line of Duty
  • Article 3 Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications
  • Article 4 Special Assessment for Land Preservation
  • Article 4.1 Tax Increment Financing
  • Article 4.2 Local Enterprise Zone Development Taxation Program
  • Article 5 Reassessment/Assessment Cycles
  • Article 6 Who Performs Reassessment/Assessment
  • Article 7 Reassessment/Assessment (Valuation) Procedure and Practice
  • Article 8 Reassessment Record/Land Book, Communication of Documents to Commissioner of Revenue
  • Article 9 Levy
  • Article 10 Public Disclosure/Access to Records
  • Article 11 Tax to Constitute Lien
  • Article 12 Administrative and Judicial Review
  • Article 13 Public Taking of Private Real Estate
  • Article 14 Boards of Equalization