- § 36-89-1 - Definitions
As used in this chapter, the term: (1) "Applicable rollback" means a: (A) Rollback of an ad valorem tax millage rate pursuant to subsection...
- § 36-89-2 - Appropriation; Purpose
In each year, the General Assembly shall appropriate funds for homeowner tax relief grants to counties, municipalities, and county or independent school districts in...
- § 36-89-3 - Appropriation to Specify Amount and Eligible Assessed Value; Procedures.
(a) In the fiscal year ending on June 30, 2009, the General Assembly shall appropriate to the Department of Revenue funds to provide homeowner...
- § 36-89-4 - Procedure for Allotment; Conditions of Grant; Taxpayer Notice
(a)(1) When funds are appropriated as provided in Code Section 36-89-3, such grants shall be allotted to each county, municipality, and county or independent...
- § 36-89-5 - Administration; Rules and Regulations; Excess Funds
(a) The state revenue commissioner shall administer this chapter and shall adopt rules and regulations for the administration of this chapter, including specific instructions...
- § 36-89-6 - Recovery of Erroneous or Illegal Credit
Any credit under this chapter which is erroneously or illegally granted shall be recoverable by the political subdivision granting such credit in the same...
Last modified: October 14, 2016