10-52 UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW
UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW
"Non-ad valorem tax" defined.
Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.
Imposition of tax--Conformance to state sales and use tax--Rate.
Tax on sale or use of motor and special fuel by certain municipalities--Rate--Exemptions.
Imposition of both non-ad valorem tax and motor and use fuel tax prohibited.
Additional non-ad valorem tax authorized--Prerequisites--Adoption--Referendum--Limitation.
Materials incorporated in construction work--Restriction on application of rate
Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception.
Issuance of municipal non-ad valorem tax revenue bonds.
Imposition of non-ad valorem tax on municipally owned airport--Manner of
Referendum procedure--Certain municipalities to review tax ordinances.
Distribution of collections.
Distribution of motor and use fuel collections.
10-52-6, 10-52-7. Repealed.
Effective date of ordinance.
Refund of tax on capital assets used in manufacturing personal property for sale or
Municipality to report boundary changes to secretary of revenue--Effective date of
changes--Changes to streets and addresses.
Transportation of property and passengers within single municipality subject to tax.
Legislative findings--Certain municipalities not to reduce tax levies.
Refund to contractors or subcontractors of sales or use tax upon certain fabricated
tangible personal property.
Timely filing of returns and payment of taxes--Extension--Penalty or interest.