Chapter 13 Property Taxation

Index

Section 1 Introduction
Section 2 Classification of Property
Section 3 Real Property
Section 4 Residential Real Property
Section 5 Agricultural and Horticultural Real Property
Section 6 Utility, Industrial, Commercial, Railroad, and All Other Property
Section 7 Tangible Personal Property
Section 8 Intangible Personal Property
Section 9 Real Property
Section 10 Residential Real Property
Section 11 Agricultural and Horticultural Real Property
Section 12 Utility, Industrial, Commercial, Railroad, and All Other Real Property
Section 13 Vacant and Unused Land and Other Exceptions
Section 14 Generally
Section 15 Other Subclasses
Section 16 Intangible Personal Property
Section 17 True Value in Money
Section 18 Valuation Methods
Section 19 Assessment Date
Section 20 Notice of Assessed Valuation
Section 21 Miscellaneous Assessment Issues
Section 22 Assessment of Public Utility Property
Section 23 Levy of Taxes
Section 24 Collection of Taxes
Section 25 Appeal of Assessments
Section 26 Time and Method of Appeal
Section 27 Appeals in Even-Numbered Years
Section 28 County Boards of Equalization
Section 29 Board of Equalization Hearings
Section 30 Time to Appeal
Section 31 Who May Appeal
Section 32 State Tax Commission Procedures
Section 33 State Tax Commission Hearings
Section 34 Appeals to Circuit Court
Section 35 Payment of Taxes Under Protest
Section 36 Exhaustion of Administrative Remedies
Section 37 Generally
Section 38 Public Property
Section 39 Cemetery
Section 40 Agricultural or Horticultural Society
Section 41 Household Goods
Section 42 Leased Motor Vehicles
Section 43 Veterans Organization Property
Section 44 Interstate Compact Agency
Section 45 Inventory
Section 46 Senior Citizen Tax Relief and Homestead
Section 47 Intangible Property
Section 48 In Transit Property
Section 49 Generally
Section 50 Religious Worship
Section 51 Schools and Colleges
Section 52 Charitable Property
Section 53 Practice and Procedure in Exemption Cases
Section 54 Uniformity and Discrimination Appeals
Section 55 Contract vs. Market Rent
Section 56 Intangible Value
Section 57 Sales Price Impact on Value
Section 58 Tax Increment Financing and Other Abatements
Section 59 Calendar for Practitioners