CHAPTER 10-6A
FREEZE ON ASSESSMENTS OF DWELLINGS OF DISABLED AND SENIOR CITIZENS
10-6A-1 Definition of terms.
10-6A-2 Freeze on assessment of single-family dwellings--Conditions determining entitlement.
10-6A-3 Ceiling on market value of dwelling--Exceptions--Value increased by index factor.
10-6A-4 Annual application for assessment freeze--Filing deadline--Forms--Petition for recalculation of taxes upon failure to meet deadline.
10-6A-5 Applications to include supporting documents.
10-6A-6 County treasurer to determine eligibility.
10-6A-7 Certification of eligibility and income by treasurer--Freeze of assessment.
10-6A-7.1 Records of values of frozen assessments.
10-6A-8 10-6A-8. Repealed by SL 1981, ch 81, § 6.
10-6A-9 Denial of claim--Hearing before secretary of revenue--Appeals.
10-6A-10 10-6A-10. Repealed by SL 1995, ch 53, § 11.
10-6A-11 Refund eligibility unaffected.
10-6A-12 False application for assessment freeze--Assessment--Lien--Three-year bar.