Chapter 18A - Property Tax Refund For Aged And Disabled Persons
- Section 10-18A-1 - Definition of terms.
- Section 10-18A-1.1 - Reduction in income allowed for taxes paid--Determination of amount.
- Section 10-18A-2 - Refund of taxes paid on single family dwelling--Conditions.
- Section 10-18A-3 - Refund denied after refund of sales tax.
- Section 10-18A-4 - Right to file lost on death.
- Section 10-18A-5 - Single-member household refund schedule.
- Section 10-18A-6 - Multiple-member household refund schedule.
- Section 10-18A-6.1 - Multiple-member household refund--Eligibility of head of household--Conditions.
- Section 10-18A-7 - Time for claiming refund--Forms--Assistance rendered to claimants--Extension oftime.
- Section 10-18A-8 - Amount claimed not required on application--Computation by county auditor.
- Section 10-18A-9 - Documentary evidence in application.
- Section 10-18A-10 - Signing of refund claim--Delivery to proper officer.
- Section 10-18A-11 - Reimbursement of eligible claimants--Payment from retail sales and service taxrefund appropriations--Time for payment--Forms.
- Section 10-18A-12 - Appropriations insufficient for all payments--Proration to timely filed claims.
- Section 10-18A-13 - Hearing on denial of claim--Time for demand.
- Section 10-18A-14 - Fraudulent refund claims as petty offense.
- Section 10-18A-15 - Promulgation of rules.