Chapter 458-18. Property tax—Abatements, credits, deferrals and refunds.  


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