General Index

TAXATION

Bridges, interstate, exemption, 381.824

TAXATION

Brownfields incentive programs, see note after, 307.430

See NOTE AFTER, 307.430

TAXATION

Bud worm control, 527.360

TAXATION

Budgets

TAXATION

Definitions, 294.311

TAXATION

Local Budget Law, 294.305 et seq.

TAXATION

Municipal corporations, see Local governments, this topic

See LOCAL GOVERNMENTS

TAXATION

School districts, preparation, 328.542

TAXATION

To assessors, 310.060

TAXATION

Burial grounds, exemption, 97.660

TAXATION

Business inventories, exemption, 307.400

TAXATION

Business license taxes

TAXATION

Building permits, 455.180

TAXATION

Construction contractors, 701.013, 701.015, 701.020

TAXATION

Emergencies, out-of-state businesses, 401.690

TAXATION

Landscape contracting businesses, 671.750, 671.755, 671.760

TAXATION

Real estate licensees, 696.365

TAXATION

Business personal property, warrants, see Warrants, this topic

See WARRANTS

TAXATION

Camping or recreational vehicle spaces, government owned, taxation, 390.232

TAXATION

Cancellation of taxes

TAXATION

See also Compromise of taxes, this topic; Waiver, this topic

See COMPROMISE OF TAXES

TAXATION

(Generally), 305.155, 305.295

TAXATION

Common school lands, assessments, 311.804

TAXATION

Destroyed or damaged property, 308.425

TAXATION

Donated property, 311.795

TAXATION

Farmland, disqualified, 308A.119

TAXATION

Floating homes, abandoned, 90.675

TAXATION

Foreclosures by public body, 275.260

TAXATION

Interest, 305.295

TAXATION

Manufactured structures, 90.675

TAXATION

Penalty, 305.295

TAXATION

Reasonable doubt, taxpayer liability, 305.295

TAXATION

Total of $10 or less, 311.795

TAXATION

Uncollectible taxes, 305.155, 311.790

TAXATION

Upon certificate of Department of State Lands, 311.804

TAXATION

Cannabis, see MARIJUANA

See MARIJUANA

TAXATION

Cargo containers, exemption, 307.835

TAXATION

Categories

TAXATION

Operating taxes or taxes for bonds or obligations, declaring rate or amount, 294.456

TAXATION

Property tax items, 310.150

TAXATION

Cemeteries

TAXATION

Cemetery maintenance district, power of taxation, 265.140

TAXATION

Exemptions

TAXATION

Corporate, 317.080

TAXATION

Municipal assessments, 223.775

TAXATION

Property, 97.660, 97.675, 307.150, 307.155, 307.158

TAXATION

Historic, 308A.125

TAXATION

Low income housing, use for, 307.158

TAXATION

Central assessment

TAXATION

(Generally), 308.505 et seq.

TAXATION

Annual statements, 308.524, 308.525

TAXATION

Apportionment among counties, 308.565

TAXATION

Classification of real and personal property, 308.510

TAXATION

Definitions, 308.505

TAXATION

Central assessment (Cont.)

TAXATION

Designated utilities and companies, 308.515

TAXATION

Exemptions

TAXATION

(Generally), 308.516, 308.674

TAXATION

Aircraft, 308.558

TAXATION

Biomass combustion property, 308.521

TAXATION

Communication-related property, 308.671

TAXATION

Data center property, 308.516, 308.518, 308.519

TAXATION

Railroad cars, 308.665

TAXATION

Personal property, application of laws, 307.020

TAXATION

Rules and regulations, 308.655

TAXATION

Certificates

TAXATION

Homestead deferral program, continuing eligibility, 311.689

TAXATION

Real property conveyances, taxes paid, 311.411

TAXATION

Registered tax aides, see TAX CONSULTANTS

See TAX CONSULTANTS

TAXATION

AND PREPARERS

TAXATION

Sales, sheriffs, 93.640

TAXATION

Taxes levied or imposed, 311.105

TAXATION

Charitable and nonprofit entities

TAXATION

Exemptions

TAXATION

(Generally), 307.130 et seq.

TAXATION

Child care facilities, see Child care facility exemptions, this topic

See CHILD CARE FACILITY EXEMPTIONS

TAXATION

Emergency equipment, maritime fire and safety associations, 307.197

TAXATION

Housing, see Housing, this topic

See HOUSING

TAXATION

Land held for building residences for low income persons, 307.513

TAXATION

Limited liability companies, 307.022

TAXATION

Nonprofit homes for the elderly, see Nonprofit homes for the elderly, exemption, this topic

See NONPROFIT HOMES FOR THE ELDERLY, EXEMPTION

TAXATION

Public park or recreation property, 307.115

TAXATION

Religious organizations, see Religious organizations, exemptions, this topic

See RELIGIOUS ORGANIZATIONS, EXEMPTIONS

TAXATION

Foreclosed property, transfer to, 312.520

TAXATION

Housing, see Housing, this topic

See HOUSING

TAXATION

Limited liability companies, 307.022

TAXATION

Checks, bad, payment, penalty, 305.228

TAXATION

Child care facility exemptions

TAXATION

(Generally), 307.145, 307.485

TAXATION

Appeals, aggrieved taxpayers, 307.510

TAXATION

Claiming exemption, 307.495

TAXATION

Compliance with laws and rules, verification, 307.495

TAXATION

Definitions, 307.480

TAXATION

Payments in lieu of taxes, 307.490

TAXATION

Review of claim, 307.500

TAXATION

Child care, employer tax benefits, providing information, state agencies, 182.105

TAXATION

Christmas trees, exemption from property tax, 307.320

TAXATION

Churches and church property, see Religious organizations, exemptions, this topic

See RELIGIOUS ORGANIZATIONS, EXEMPTIONS

TAXATION

Cider, see ALCOHOLIC BEVERAGES

See ALCOHOLIC BEVERAGES

TAXATION

Cigarette taxes, see CIGARETTE TAX, generally

See CIGARETTE TAX