Article 10. Revenue and Taxation
Index
- § 1. Fiscal Year
- § 2. Tax to Defray State Expenses
- § 3. Tax to Pay Deficiency
- § 4. Levy to Pay State Debt
- § 5. Surrender of Power of Taxation - Uniformity of Taxes
- § 6. Property Exempt From Taxation - Property Exempt Under Territorial Law - Certain Property Exempted For Limited Time - Special Election to Determine Whether Certain Property Exempt
- § 6a. See 10-6a-1 Or 10-6a-2
- § 6av1. Tangible Personal Property Moving Through State - Situs
- § 6av2. Intangible Personal Property Exempt From Ad Valorem Or Other Tax
- § 6b. Qualifying Manufacturing Concern - Ad Valorem Tax Exemption
- § 6c. Tax Relief For Historic Preservation, Reinvestment, Or Enterprise Areas - Economic Stagnation Or Decline - Use of Local Taxes and Fees For Public Investments - Development Or Redevelopment of Unproductive, Etc. Areas
- § 7. Assessments For Local Improvements
- § 8. Valuation of Property For Taxation - Limit On Percentage of Fair Cash Value - Approval By Voters
- § 8a. Approval of Exemption of Household Goods of Heads of Families and Livestock Employed In Support of Family - Adjusted Millage Rate - Computation Procedure - Maximum Rate
- § 8b. Limit On Percentage of Fair Cash Value of Real Property
- § 8c. Limit On Fair Cash Value On Homestead
- § 9. Amount of Ad Valorem Tax
- § 9a. Additional County Ad Valorem Tax Levy For Department of Health
- § 9b. Area School Districts For Vocational and Technical Schools - Tax Levies
- § 9c. Emergency Medical Service Districts
- § 9d. Solid Waste Management Services
- § 10. Increased Rate For Public Buildings Or For Building Fund For School Districts
- § 10a. Tax Levy For Cooperative County Libraries and Joint City-County Libraries
- § 10b. Municipally Owned Hospitals - Operation and Maintenance - Tax Levy
- § 11. Officer Receiving Interest, Profit Or Perquisities
- § 12. Special Forms of Taxation - Amounts - Reference to Federal Taxation
- § 12a. Common School Taxes On Property of Public Service Corporations
- § 13. Independence of State Taxation
- § 14. Levy and Collection By General Laws and For Public Purposes - Assumption of Debts
- § 15. Pledge Or Loan of Credit - Donation - Exceptions
- § 16. Borrowing Money - Specification of Purpose - Use
- § 17. Aid to Corporations, Etc., By Counties, Cities, Towns, Etc
- § 18. Repealed
- § 19. Specification of Purpose of Tax - Devotion to Another Purpose
- § 20. Taxes For County, City, Town Or Municipal Purposes
- § 21. State Board of Equalization
- § 22. Classification of Property
- § 23. Balanced Budget - Procedures
- § 23a. Surplus Accruing to General Revenue Fund - Payment of Bonded Indebtedness -Investments - Appropriation of Surplus
- § 23b. Contract For Incarceration of State Inmates With Counties and Municipalities
- § 24. Debts In Case of Invasion, Insurrection, Or War
- § 25. Authorization of Debt - Annual Tax - Submission to Voters - Final Passage
- § 26. Indebtedness of Political Subdivisions - Assent of Voters - Annual Tax - Computation of Amount of Indebtedness
- § 27. Indebtedness For Purchase, Construction Or Repair of Public Utilities
- § 27a. Municipal Water and Water Facilities - Financing
- § 27b. Political Subdivisions - Public Utilities Financing - Indebtedness
- § 28. Revenue For Sinking Fund - Uses to Which Applied
- § 29. Bonds and Evidence of Indebtedness - Certificates As to Compliance With Law
- § 30. System of Accounting
- § 31. Indebtedness For Construction, Equipment, Etc., of State Buildings - Use of Part of Cigarette Tax For Payment
- § 32. State Public Common School Building Equalization Fund
- § 33. Indebtedness For Construction of Buildings and Other Capital Improvements - Restrictions - Term - Sources of Payment
- § 33a. State Industrial Finance Authority
- § 34. Indebtedness For Capital Improvements to Institutions of Higher Education - School and Hospital For Mentally Retarded
- § 35. Municipal and County Levy For Securing and Developing Industry
- § 36. Indebtedness For Capital Improvements - University Medical Center
- § 37. Bond Issue For Capital Improvements At State Institutions
- § 38. Indebtedness For Capital Improvements At State Institutions
- § 39. Water Resources and Sewage Treatment Programs - Funding - State Financial Assistance - State Liability
- § 40, 41. [Blank]
- § 42. Economic Development Credit Enhancement Reserve Fund - General Obligation Bonds
- § 43. State Construction, Remodeling Or Other Capital Improvements - Amount of Indebtedness - Payment and Discharge of Debt - Issuance of Bonds