Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law
- Section 10-52-1 - "Non-ad valorem tax" defined.
- Section 10-52-2 - Imposition of tax--Conformance to state sales and use tax--Rate.
- Section 10-52-2.1 - Repealed.
- Section 10-52-2.2 - Tax on sale or use of motor and special fuel by certain municipalities--Rate--Exemptions.
- Section 10-52-2.3 - Imposition of both non-ad valorem tax and motor and use fuel tax prohibited.
- Section 10-52-2.4 - Additional non-ad valorem tax authorized--Prerequisites--Adoption--Referendum--Limitation.
- Section 10-52-2.5 - Repealed.
- Section 10-52-2.6 - Repealed.
- Section 10-52-2.7 - Materials incorporated in construction work--Restriction on application of rateincrease.
- Section 10-52-2.8 - Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception.
- Section 10-52-2.9 - Repealed.
- Section 10-52-2.10 - Issuance of municipal non-ad valorem tax revenue bonds.
- Section 10-52-2.11 - Imposition of non-ad valorem tax on municipally owned airport--Manner ofimposition.
- Section 10-52-3 - Referendum procedure--Certain municipalities to review tax ordinances.
- Section 10-52-4 - State administration--Exception.
- Section 10-52-5 - Distribution of collections.
- Section 10-52-5.1 - Distribution of motor and use fuel collections.
- Sections 10-52-6, 10-52-7 - Repealed
- Section 10-52-8 - Repealed.
- Section 10-52-9 - Effective date of ordinance.
- Section 10-52-10 - Refund of tax on capital assets used in manufacturing personal property for sale orlease.
- Section 10-52-11 - Repealed.
- Section 10-52-12 - Repealed.
- Section 10-52-13 - Municipality to report boundary changes to secretary of revenue and regulation--Effective date of changes--Changes to streets and addresses.
- Section 10-52-14 - Transportation of property and passengers within single municipality subject to tax.
- Section 10-52-15 - Legislative findings--Certain municipalities not to reduce tax levies.
- Section 10-52-16 - Repealed.