Minimum Tax Payment -- Limitation Of Appeal

15-16-118 . Minimum tax payment -- limitation of appeal.

# (1)

If the taxes and special assessments due for the current year shown in the written notice sent to the taxpayer as required in 15-16-101 (2) are less than $5 or if a tax notice of taxes and special assessments due on personal property is less than $5, the county treasurer shall notify the taxpayer that a minimum tax of $5 is imposed and due. The $5 tax is imposed for purposes of defraying administrative expenses incurred in administering the tax. The difference between the taxes and special assessments and the minimum tax of $5 is to be deposited in the county general fund.

# (2)

The notification of the $5 minimum tax required by subsection (1) must be made in the notice required in 15-16-101 (2) or in the notice of taxes and special assessments due on personal property.

# (3)

The minimum tax imposed by this section is not affected by the limitation on property taxes contained in Title 15, chapter 10, part 4.

# (4)

The minimum assessment imposed by this section does not apply to assessments levied against property owned by the state or a county, consolidated local government, city, town, school district, or other governmental entity unless the total assessments levied against all the property owned by the governmental entity are less than $5.

Source: view the official text

In this chapter (40 sections)

Full table of contents →