Chapter 458-18 Property Tax - Abatements, credits, deferrals and refunds

458‑18‑010	Deferral of special assessments and/or property taxes—Definitions.
458‑18‑020	Deferral of special assessments and/or property taxes—Qualifications for deferral.
458‑18‑030	Deferral of special assessments and/or property taxes—Declarations to defer—Filing—Forms.
458‑18‑040	Deferral of special assessments and/or property taxes—Lien of state—Mortgage—Purchase contract—Deed of trust.
458‑18‑050	Deferral of special assessments and/or property taxes—Declarations to renew deferral—Filing—Forms.
458‑18‑060	Deferral of special assessments and/or property taxes—Limitations of deferral—Interest.
458‑18‑070	Deferral of special assessments and/or property taxes—Duties of the county assessor.
458‑18‑080	Deferral of special assessments and/or property taxes—Duties of the department of revenue—State treasurer.
458‑18‑090	Deferral of special assessments and/or property taxes—Appeals.
458‑18‑100	Deferral of special assessments and/or property taxes—When payable—Collection—Partial payment.
458‑18‑210	Refunds—Procedure—Interest.
458‑18‑215	Refunds—Payment under protest requirements.
458‑18‑220	Refunds—Rate of interest.
458‑18‑500	Deposit of moneys, assessments or taxes—Purpose.
458‑18‑510	Definitions.
458‑18‑520	Agreement.
458‑18‑530	Prohibition of deposit.
458‑18‑540	General provisions.
458‑18‑550	Expenditure of funds.