Chapter 7. FINANCE AND TAXATION  


Article I. IN GENERAL
§ 7-1. SCHEDULE OF CERTAIN FEES.
§ 7-2. SPECIAL RESIDENTIAL OR AGRICULTURAL ASSESSMENTS; APPLICATION.
§ 7-3. SAME; NOTICES.
§ 7-4. SAME; DELEGATION OF AUTHORITY TO TAX ASSESSOR.
§ 7-5. REFUNDS FOR OVERPAYMENT OF TAXES.
§ 7-6. SERVICE CHARGE FOR CERTAIN BOND ISSUES.
§ 7-7. DEPOSIT OF COUNTY MONEYS WITH TREASURER.
§ 7-8. FEE FOR HANDLING AND PROCESSING CHECKS FOR INSUFFICIENT FUNDS.
§ 7-9. REQUESTS FOR INFORMATION PURSUANT TO STATE FREEDOM OF INFORMATION ACT.
§ 7-10. REQUESTS FOR INFORMATION FROM PROPERTY FILES.
§ 7-11. ROAD MAINTENANCE FEE; PROHIBITION AND PENALTY.
§ 7-12. LICENSE FEE FOR COIN-OPERATED MACHINES.
§ 7-13. SPECIAL TAX ASSESSMENT FOR REHABILITATED HISTORIC PROPERTIES; APPLICATION THEREFOR.
§ 7-14. SIX MONTH PROPERTY TAX PAYMENT EXTENSION FOR CERTAIN SOLDIERS.
§ 7-15. AD VALOREM TAXES.
§§ 7-16 - 7-20. [RESERVED]
Article II. DEPARTMENT OF PROPERTY APPRAISALS AND ASSESSMENTS
§ 7-21. CREATED; MANAGEMENT.
§ 7-22. DUTIES.
§ 7-23. TAX ASSESSOR.
§ 7-24. [RESERVED]
§ 7-25. PERSONNEL.
§ 7-26. EFFECTIVE DATE.
§§ 7-27 - 7-30. [RESERVED]
Article III. TAX COLLECTOR
§ 7-31. APPOINTMENT; TERM OF OFFICE.
§ 7-32. BOND.
§ 7-33. COMPENSATION.
§ 7-34. ASSISTANTS.
§ 7-35. ASSISTANCE TO COUNTY AUDITOR.
§ 7-36. RECORDS.
§ 7-37. REPORTS AND SETTLEMENTS.
§§ 7-39 - 7-50. [RESERVED]
Article IV. BOARD OF ASSESSMENT APPEALS
§ 7-51. CREATION; COMPOSITION; APPOINTMENT; TERMS; RULES AND REGULATIONS.
§ 7-52. POWERS AND DUTIES; GENERALLY.
§ 7-53. SAME; DETERMINATION OF TAX- EXEMPT STATUS.
§ 7-54. EFFECTIVE DATE.
§§ 7-55 - 7-60. [RESERVED]
Article V. BUDGET POLICIES
Division 1. GENERALLY
Division 2. APPROPRIATIONS, EXPENDITURES, AUDITS AND FUNDS
Article VI. [RESERVED]
§§ 7-101 - 7-150. [RESERVED]
Article VII. ACCOMMODATIONS TAX
Division 1. GENERALLY
Division 2. ADVISORY COMMITTEE
Article VIII. PROCUREMENT
Part A. PURPOSE AND APPLICATION
Part B. DETERMINATIONS
Part C. DEFINITIONS OF TERMS USED
Part D. PUBLIC ACCESS TO PROCUREMENT INFORMATION
Division 1. GENERAL PROVISIONS
Article IX. LOCAL HOSPITALITY TAX
§ 7-1301. DEFINITIONS.
§ 7-1302. LOCAL HOSPITALITY TAX.
§ 7-1303. PAYMENT OF LOCAL HOSPITALITY TAX.
§ 7-1304. LOCAL HOSPITALITY TAX SPECIAL REVENUE FUND.
§ 7-1305. DISTRIBUTION OF FUNDS.
§ 7-1306. INSPECTIONS AND AUDITS.
§ 7-1307. VIOLATIONS AND PENALTIES.
§ 7-1308. INDEBTEDNESS.
§ 7-1309. ADMINISTRATION.
§ 7-1310. AMENDMENTS.
§ 7-1311. SUNSET.
§ 7-1312. SEVERABILITY.
§ 7-1313. EFFECTIVE DATE.