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 (Repealed by 12-80-4.)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 Mobile Homes 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 (Repealed by 12-7-92.)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 (Repealed by 57-93-4.)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
Article 28. Real Estate Tax Exemption for Property Owned by Surviving Spouses of Certain Persons Killed in the Line of Duty.