Chapter 458-19 Property tax levies, rates, and limits

458‑19‑005	Deferral of special assessments and/or property taxes—Definitions.
458‑19‑010	Deferral of special assessments and/or property taxes—Qualifications for deferral.
458‑19‑020	Deferral of special assessments and/or property taxes—Declarations to defer—Filing—Forms.
458‑19‑025	Deferral of special assessments and/or property taxes—Lien of state—Mortgage—Purchase contract—Deed of trust.
458‑19‑030	Deferral of special assessments and/or property taxes—Declarations to renew deferral—Filing—Forms.
458‑19‑035	Deferral of special assessments and/or property taxes—Limitations of deferral—Interest.
458‑19‑040	Deferral of special assessments and/or property taxes—Duties of the county assessor.
458‑19‑045	Deferral of special assessments and/or property taxes—Duties of the department of revenue—State treasurer.
458‑19‑050	Deferral of special assessments and/or property taxes—Appeals.
458‑19‑055	Deferral of special assessments and/or property taxes—When payable—Collection—Partial payment.
458‑19‑060	Emergency medical service levy.
458‑19‑065	Levy limit—Protection of future levy capacity.
458‑19‑070	Five dollars and ninety cents statutory aggregate limit calculation.
458‑19‑075	Constitutional one percent limit calculation.
458‑19‑080	City annexed by fire protection and/or library districts.
458‑19‑085	Refunds—Procedures—Applicable limits.
458‑19‑550	State levy—Apportionment between counties.