CHAPTER 11. TAXATION.

Article 7
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Article 8A
§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 authorized to lay levies.
§11-8-6a. Levies on each classification by Board of Public Works.
§11-8-6b. Maximum levies on each classification by county courts; order of levies.
§11-8-6c. Maximum levies on each classification by county boards of education; order of levy; exceeding levy for school bond issues.
§11-8-6d. Maximum levies on each classification by municipalities; order of levy.
§11-8-6e. Effect on regular levy rate when appraisal results in tax increase; public hearings.
§11-8-6f. Regular school board levy rate; creation and implementation of Growth County School Facilities Act; creation of Growth County School Facilities Act Fund.
§11-8-6g. Effect on special levy rates when appraisal results in tax revenue increase; public hearings.
§11-8-7. Increase of current expense levies when debt levies not required.
§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 Commissioner and publication.
§11-8-10a. Adjourned session of county court to hear objections to proposed levies; approval of estimate and levy by Tax Commissioner; first levy for bonded indebtedness, second for indebtedness not bonded, then for current expenses.
§11-8-11. Certification of levy order; duties of clerk, assessor and collecting officer; delinquent lists.
§11-8-12. Levy estimate by board of education; certification and publication.
§11-8-12a. Adjourned session of board of education to hear objections to proposed levies; approval of estimate and levy by Tax Commissioner; first levy for bonded and other indebtedness and indebtedness not bonded, second for Permanent Improvement Fund, then for current expenses.
§11-8-13. Certification of levy order to Tax Commissioner and county superintendent; reports by superintendent of levies; extension and collection of levies.
§11-8-14. Levy estimate by municipality; certification to Tax Commissioner and publication.
§11-8-14a. Adjourned session of municipal governing body to hear objections; approval of levies by Tax Commissioner; first levy for bonded indebtedness and indebtedness not bonded, then for current expenses.
§11-8-14b. Levy of additional tax.
§11-8-15. Certification of municipal levies.
§11-8-16. What order for election to increase levies to show; vote required; amount and continuation of additional levy; issuance of bonds.
§11-8-16A. Repealed. Acts, 2014 Reg. Sess., Ch. 47.
§11-8-17. Special levy elections; notices; conduct of election; supplies; canvass of returns; form of ballot.
§11-8-18. Tax commissioner to furnish forms of statements and Attorney General to furnish forms for elections.
§11-8-19. Repealed. Acts, 1939 Reg. Sess., Ch. 132.
§11-8-19a. Repealed. Acts, 1939 Reg. Sess., Ch. 132.
§11-8-20. Levy apportioned to taxing district for current expense but not needed may be used for its debt purposes or passed on to lesser taxing district for debt purposes.
§11-8-21. Amount of levy, with consent of Tax Commissioner, when fiscal body required by law to levy for indebtedness, property within municipality not being subject to levy.
§11-8-22. Supersedeas to levy order; rescission or reversal; return of money collected; recovery by action.
§11-8-23. Statement of fiscal body when levies not sufficient to meet requirements of existing contractual indebtedness.
§11-8-24. Petition for review of findings of tax commissioner and levy order; notice of intention to file; intervention; hearing and findings; appeal to Supreme Court of Appeals; refund if liens found excessive; recovery by action.
§11-8-25. Funds expended only for purposes for which raised.
§11-8-25a. Right of county court to expend surplus funds for equalization and revaluation.
§11-8-26. Unlawful expenditures by local fiscal body.
§11-8-26a. Revision of levy estimate.
§11-8-27. When indebtedness, contracts or drafts are void.
§11-8-28. Suit to recover unlawful expenditure or to cancel obligation.
§11-8-29. Personal liability of official participating in unlawful expenditure.
§11-8-30. Recovery of unlawful expenditure from participating official by action; costs.
§11-8-31. Criminal liability of official violating provisions of article; proceeding for removal.
§11-8-31a. Recovery of attorneys' fees authorized.
§11-8-32. Publication.
§11-8-33. Exceptions as to fiscal year beginning July 1, 1961, and as to city of Huntington.
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