Rate; Levy

Section

246-1 Property defined

246-2 Tax base and rate

246-3 Tax year; time as of which levy and assessment made

246-4 Assessment of property; to whom in general

246-5 Imposition of real property taxes on reclassification

246-6 Assessment of property of corporations or

copartnerships

246-7 Fiduciaries, liability

246-8 Assessment of property of unknown owners

Tax Maps; Valuations

246-9 Maps

246-10 Valuation; consideration in fixing

246-11 Water tanks

246-12 Dedicated lands

246-12.1 Golf course assessment

246-12.2 Conditions precedent to special assessment of land as

golf course

246-12.3 Certain lands dedicated for residential use

246-12.4, 12.5 Repealed

Wasteland Development

246-13 Definitions

246-14 Eligibility

246-15 Application

246-16 Classification

246-17 Development and maintenance of wasteland development

property

246-18 Special tax assessment

246-19 Declassification

246-20 Appeals

Nontaxable Property; Assessment

246-21 Nontaxable property

Registrar of Conveyances, Director of Commerce and

Consumer Affairs; Data From

246-22 Abstracts of registered conveyances, copies of

corporation exhibits, etc., furnished department

Exemptions

246-23 Claims for certain exemptions

246-24 Repealed

246-25 Rules and regulations

246-26 Homes

246-27 Home, lease, lessees defined

246-28 Repealed

246-29 Homes of totally disabled veterans

246-30 Person affected with Hansen's disease

246-31 Exemption, persons with impaired sight or hearing and

persons totally disabled

246-32 Charitable, etc., purposes

246-33 Property used in manufacture of pulp and paper

246-33.1 Crop shelters

246-34 Exemption, dedicated lands in urban districts

246-34.5 Exemptions for air pollution control facility

246-34.7 Alternate energy improvements, exemption

246-35 Fixtures used in manufacturing or producing tangible

personal products

246-36 Public property, etc.

246-37 Lessees of exempt real property

246-38 Property of the United States leased under the

National Housing Act

246-39 Exemption for low and moderate-income housing

246-39.1 Claim for exemption

Returns

246-40 Returns, made when; form; open to public

246-41 Returns by fiduciaries

246-42 Returns of corporations or copartnerships

Assessments and Appeals

246-43 Notice of assessments; addresses of persons entitled

to notice

246-44 Assessment lists

246-45 Informalities not to invalidate assessments, mistakes

in names or notices, etc.

246-46 Appeals

Tax Bills and Payments

246-47 Tax rolls; tax bills

246-48 Taxes; due when; installment payments; billing and

delinquent dates

246-49 Penalty for delinquency

246-50 Costs of assessment and collection

Additional Assessments, Reassessments

246-51 Assessment of unreturned or omitted property; review;

penalty

246-52 Reassessments

Remission of Taxes

246-53 Remission of taxes on acquisition by government

246-54 Remission of taxes in cases of certain disasters

Liens, Foreclosure

246-55 Tax liens; co-owners' rights; foreclosure; limitation

246-56 Tax liens; foreclosure without suit, notice

246-57 Same; registered land

246-58 Same; notice, form of

246-59 Same; postponement of sale, etc.

246-60 Same; tax deed; redemption

246-61 Same; costs

246-62 Tax deed as evidence

246-63 Disposition of surplus moneys