This subchapter shall not apply to any improvement district that collects its annual assessments or taxes by a collector other than the collector of the state and county taxes, nor shall this subchapter apply to any improvement taxes of any district which maintains a permanent office open during business hours throughout the year and which has full-time employees in charge of it.
Section: 14-86-902 14-86-903 14-86-904 14-86-905 NextLast modified: November 15, 2016