Chapter 4. Taxation and Finance  


Article 1. Recordation tax
Article 2. Tax on Bank Stock.(Repealed by 12-80-4.)
Article 3. Law Library Fund
Article 4. Refunds in Cases of Erroneous Local Tax Assessments
Article 5. Sales Tax
Article 6. Utility Tax
Article 6.1. Taxes on Consumers of Electric and Natural Gas Service
Article 6.2. Tax on local telephone service
Article 7. Business, Professional and Occupational License Tax
Article 7.1. Business, Professional and Occupational License Tax
Article 7.2. Business, Professional and Occupational License Tax
Article 8. Bank Franchise Tax
Article 9. Mixed Beverage License Tax
Article 10. Billing for Taxes on Real Property
Article 11. Cigarette Tax
Article 12. Miscellaneous License Taxes
Article 13. Transient Occupancy Tax
Article 14. Exemption of Real Estate Taxes
Article 15. Rent Relief for the Low-Income Elderly and the Disabled
Article 16. Relief From Personal Property Taxes on Automobiles and MobileHomes for the Low-Income Elderly and the Disabled.(Repealed by 12-7-92.)
Article 16.1. Alternative Tax Rates for Personal Property Taxes on Vehicles for the Low-Income Elderly and the Disabled
Article 17. Personal Property Tax.(Repealed by 57-93-4.)
Article 17.1. Personal Property Tax
Article 17.2. Local Vehicle Registration License Fee
Article 17.3. Local Motor Vehicle License Plate Tax
Article 18. Certified Solar Energy Equipment, Facilities or Devices—Exemption From Taxation
Article 19. Special Assessment of Agricultural, Horticultural and Forestal Real Estate in Agricultural and Forestal Districts
Article 20. Payment of Taxes
Article 21. Daily Rental Property Tax
Article 22. Court and Sheriff's Fees
Article 23. Filing Deadline
Article 24. Partial Property Tax Exemption for Certain Rehabilitated Real Property
Article 25. Tax on Consumers of Local Mobile Telecommunications Services
Article 26. Service Charge for County Ambulance Transport Service
Article 27. Real and Personal Property Tax Exemptions of Property Acquired From Existing Tax Exempt Organizations Providing Affordable Housing