General Index

TAXATION

Tobacco products tax, 323.600, 323.610

TAXATION

Transfer of property, effect on, 311.410

TAXATION

Utilities, 311.655

TAXATION

Water control districts, 553.540, 553.570, 553.660

TAXATION

Water improvement districts, 552.623

TAXATION

Weather modification districts, 558.340

TAXATION

Weed control expenses, 569.410

TAXATION

Limitation of actions, see Statute of limitations, this topic

See STATUTE OF LIMITATIONS

TAXATION

Limitations

TAXATION

(Generally), 311.660

TAXATION

Applicability of tax limit, court determination, 305.591

TAXATION

Categories, property tax items, 310.150

TAXATION

City incorporation petitions, inclusion, permanent rate limit for operating taxes, 221.031

TAXATION

Limitations (Cont.)

TAXATION

City merger, petition inclusion, permanent rate limit for operating taxes, 222.620, 222.650

TAXATION

City-county charter, specification, permanent rate limit for operating taxes, 199.765

TAXATION

Community college library limits, certain, 310.156

TAXATION

Constitutional limits

TAXATION

(Generally), 310.140 et seq., 310.200 et seq.,

TAXATION

CONST. XI §11, CONST. XI §11b et seq.

TAXATION

Adjustment, Measure 47 comparison taxes and supplemental statutory reduction, 310.230

TAXATION

Allocation by districts, distribution from unsegregated tax collections account, 310.170

TAXATION

Assessed value limit (1)(a), CONST. XI §11

TAXATION

Assessor certification, 310.220

TAXATION

Bonds, capital costs, 305.586, CONST. XI §11L

TAXATION

Categorical limits, CONST. XI §11b,

TAXATION

CONST. XI §11c, CONST. XI §11d,

TAXATION

CONST. XI §11e

TAXATION

Certification, taxes, property subject to constitutional rate limits, 310.143

TAXATION

City post-compression tax rate, adjustment, 310.244

TAXATION

Computation, 310.222

TAXATION

Consolidated rates, 1997-1998 compression, 310.242

TAXATION

Definitions, 310.140, 310.202

TAXATION

Determination of taxing district 1997-1998 operating taxes, etc., 310.236

TAXATION

Determination, amount of taxes within constitutional limits, 310.150

TAXATION

Hospital facility, definition, 310.204

TAXATION

Measure 47 comparison taxes, 310.212, 310.214, 310.237

TAXATION

Measure 5 assessed value rate, 310.238

TAXATION

Measure 5 imposed tax estimate, 310.210, 310.237

TAXATION

Nonschool taxing district operating tax adjustment for timber offsets, 310.234

TAXATION

Ordinance or resolution, classifying and categorizing taxes subject to limits, 310.145

TAXATION

Partially exempt property, 310.165

TAXATION

Permanent rate limit (3)(b), CONST. XI §11

TAXATION

Permanent rate limit, adjusting to correct mistakes, Department of Revenue, 310.246

TAXATION

Petitions

TAXATION

Interested taxpayers to determine effect of limits, 305.583

TAXATION

Judicial declaration, 305.589

TAXATION

Local governments concerning taxes of another local government, 305.585

TAXATION

Priority, 305.580

TAXATION

Tax Court findings, 305.587

TAXATION

Pre-reduction Measure 50 taxes, 310.216

TAXATION

Preliminary reduction percentages, 310.218

TAXATION

Property unit, description, 310.160

TAXATION

Purpose of law, tax reductions distribution, 310.200

TAXATION

Rate conversion, 310.238

TAXATION

Rules, 305.102

TAXATION

Schools

TAXATION

Categorical limit, public school system,

TAXATION

CONST. XI §11b et seq.

TAXATION

Lost revenue, state replacement obligation, see SCHOOL FINANCE

See SCHOOL FINANCE

TAXATION

Tax categories, CONST. XI §11b,

TAXATION

CONST. XI §11c, CONST. XI §11d,

TAXATION

CONST. XI §11e

TAXATION

Tax certification notice (1997-1998), 310.206

TAXATION

Urban renewal

TAXATION

Increment from assessed value, subtraction, 310.232

TAXATION

Limitations (Cont.)

TAXATION

Constitutional limits (Cont.)

TAXATION

Urban renewal (Cont.)

TAXATION

Increment, 1997-1998, calculation of taxes, 310.240

TAXATION

Urban renewal certification (1997-1998), 310.208

TAXATION

Court determination tax limit inapplicable, 305.591

TAXATION

Districts, formation, permanent rate limit for operating taxes, 198.749, 198.750, 198.765, 198.810

TAXATION

Drainage road district, levy, 371.065

TAXATION

Levies, in excess of, 310.070

TAXATION

Maximum assessed value

TAXATION

(Generally), 308.142 et seq.

TAXATION

Assessed value and maximum assessed value, calculations, 308.146

TAXATION

Conservation easement property, 308A.459

TAXATION

Damaged or destroyed property, 308.146, 308.153, 308.166

TAXATION

Definitions, 308.142

TAXATION

Demolished or removed buildings, 308.146

TAXATION

Farm use property, 308A.107

TAXATION

Forestland, 321.354, 321.722, 321.833

TAXATION

Historic property, 358.505

TAXATION

Lot line adjustments, 308.159, 308.166

TAXATION

Open space lands, 308A.315

TAXATION

Partially exempt property, 307.032

TAXATION

Specially assessed property, 307.032

TAXATION

Subdivision or partition, rezoning, 308.156, 308.166

TAXATION

Wildlife habitat property, 308A.427

TAXATION

Operating taxes

TAXATION

Defined, 310.055

TAXATION

Nontimber offsets, rate adjustment, 310.105

TAXATION

School districts, certification of amount less than maximum allowed, 310.061

TAXATION

Ports, special tax for sinking fund, 777.520

TAXATION

School bonds and warrants, 328.245, 328.250

TAXATION

Schools, public school system limit, 310.061, 310.155, CONST. XI §11b et seq.

TAXATION

Water control districts, 553.730

TAXATION

Limited liability companies, see LIMITED LIA-

See LIMITED LIA-