Article24. Taxation.  


Part 1. General Provisions.
Division 1. Compensation.
§ 45-11-240. Compensation of tax assessor and tax collector.
Division 2. License Division.
§ 45-11-240.20. Creation; offices, supplies, personnel; powers and duties.
Division 3. Revenue Commissioner.
§ 45-11-240.30. Applicability; purpose.
§ 45-11-240.31. Office established; election.
§ 45-11-240.32. Duties of commissioner.
§ 45-11-240.33. Oath of office; bond.
§ 45-11-240.34. Compensation.
§ 45-11-240.35. Offices of tax assessor and tax collector abolished.
§ 45-11-240.36. Assumption of office by tax assessor or tax collector.
Part 2. Tax, Ad Valorem.
Division 1. Law Enforcement, Public Health, and Other County Purposes.
§ 45-11-242. Levy and collection of tax; disposition of funds.
Division 2. Trade School and Rural and Industrial Development.
§ 45-11-242.20. Continuation of existing tax.
§ 45-11-243. Levy of tax; disposition of funds.
Part 3. Sales and Use Tax for Hospital.
§ 45-11-244. Applicability.
§ 45-11-244.01. Definitions.
§ 45-11-244.02. Authorization of levy of sales tax.
§ 45-11-244.03. Authorization of levy of use tax.
§ 45-11-244.04. Sales tax to be added to sales price.
§ 45-11-244.05. Collection of taxes.
§ 45-11-244.06. Referendum authorized.
§ 45-11-244.07. Enforcement; civil suit; taxes a lien.
§ 45-11-244.08. Applicability of state sales and use tax statutes.
§ 45-11-244.09. Abatement of taxes prohibited.
§ 45-11-244.10. Use of proceeds.
§ 45-11-244.11. Effective date; termination of levy of taxes.