Property tax books

# (a)

Property book entry. -- The exemption of the first $20,000 of assessed value shall be shown on the property books as a deduction from the total assessed value of the homestead.

# (b)

Levy; statement to homestead owner. -- When the $20,000 exemption is greater than the total assessed value of the eligible homestead, no taxes shall be levied. The sheriff shall issue a statement to the owner showing that no taxes are due.

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In this chapter (40 sections)

11-6-20 · No release of taxes assessed against such corporations
11-6-21 · Accounting for levies against public service corporations
11-6-22 · Certification by Auditor of amount chargeable to sheriff from…
11-6-23 · Lien of taxes; notice; collection by suit
11-6-24 · Assessment of buildings and real estate of public service…
11-6-25 · Exception
11-6-26 · Operating fund for public utilities division in Auditor’s…
11-6-27 · Public utilities tax loss restoration fund
11-6A-1 · Declaration of policy
11-6A-2 · Definition
11-6A-3 · Tax treatment of pollution control facilities
11-6A-4 · Regulations
11-6A-5 · Coal waste disposal power projects
11-6A-5A · Wind power projects
11-6B-1 · Purpose
11-6B-2 · Definitions
11-6B-3 · Twenty thousand dollar homestead exemption allowed
11-6B-4 · Claim for exemption; renewals; waiver of exemption
11-6B-5 · Determination; notice of denial of claim or exemption
11-6B-6 · Appeals procedure
11-6B-7 · Property tax books
11-6B-8 · 11-6B-8
11-6B-9 · Forms, instructions and regulations
11-6B-10 · Criminal penalties; restitution
11-6B-11 · Severability
11-6B-12 · Effective date
11-6C-1 · Inventory included within scope of article
11-6C-2 · Method for determining market value of dealer vehicle…
11-6C-3 · Owner to file return estimating market value
11-6C-4 · Determination of tax on dealer vehicle inventory, daily…
11-6C-5 · Intent of this article; Tax Commissioner to promulgate rules
11-6D-1 · Legislative findings and purpose
11-6D-2 · Definitions
11-6D-3 · Credit allowed for alternative-fuel motor vehicles and…
11-6D-4 · Eligibility for credit
11-6D-5 · Amount of credit for alternative-fuel motor vehicles
11-6D-6 · Amount of credit for qualified alternative-fuel vehicle…
11-6D-7 · Duration of availability of credit
11-6D-8 · Commissioner to design forms and schedules; promulgation of…
11-6D-9 · Carryover credit allowed; recapture of credit

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