Definition of taxing units

The taxing units of the state for the purposes of this article are declared to be (1) the state, (2) the county, for all county purposes including indebtedness other than school indebtedness, (3) present school districts for current school purposes, (4) school districts existing prior to May 22, 1933, for school debt service purposes, (5) magisterial and other road districts for road and other debt service purposes other than county road debts, (6) other specially created taxing districts for indebtedness existing at the time of the adoption of the Tax Limitation Amendment, (7) municipalities for municipal purposes including municipal debt service purposes.

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In this chapter (40 sections)

11-6K-6 · Final appraisal of industrial property and natural resources…
11-6K-7 · Effective date
11-6K-8 · Rules
11-6L-1 · Short title
11-6L-2 · Definitions
11-6L-3 · Limited-time valuation of certain specialized wireless…
11-6L-4 · Initial determination; protest and appeal
11-6L-5 · Effective date
11-6M-1 · Property Tax Treatment of Silicon and Silicon Carbide…
11-6M-2 · Rulemaking and Administration by Tax Commissioner
11-6M-3 · Effective Date and Sunset Date
11-6N-1 · Legislative findings and purpose
11-6N-2 · Definitions
11-6N-3 · Returns of property of high impact data centers to Board of…
11-6N-4 · Special Rules for Tax Distribution of High Impact Data Centers
11-6N-5 · Termination
11-7-1 · Collection of capitation taxes for tax year 1970; effective…
11-8-1 · Declarations
11-8-2 · Legislative findings
11-8-3 · Purposes
11-8-4 · Definition of taxing units
11-8-5 · Classification of property for levy purposes
11-8-6 · Aggregate of taxes on different classifications; taxing units…
11-8-6A · Levies on each classification by Board of Public Works
11-8-6B · Maximum levies on each classification by county courts; order…
11-8-6C · Maximum levies on each classification by county boards of…
11-8-6D · Maximum levies on each classification by municipalities;…
11-8-6E · Effect on regular levy rate when appraisal results in tax…
11-8-6F · Regular school board levy rate; creation and implementation…
11-8-6G · Effect on special levy rates when appraisal results in tax…
11-8-7 · Increase of current expense levies when debt levies not…
11-8-8 · Levies by board of public works; certification
11-8-9 · Meetings of local levying bodies
11-8-10 · Levy estimate by county court; certification to Tax…
11-8-10A · Adjourned session of county court to hear objections to…
11-8-11 · Certification of levy order; duties of clerk, assessor and…
11-8-12 · Levy estimate by board of education; certification and…
11-8-12A · Adjourned session of board of education to hear objections…
11-8-13 · Certification of levy order to Tax Commissioner and county…
11-8-14 · Levy estimate by municipality; certification to Tax…

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