| Article 1. Property Tax Oversight Commission |
| Sec 42-17001. Definitions |
| Sec 42-17002. Property tax oversight commission |
| Sec 42-17003. Duties; notification |
| Sec 42-17004. Hearing and appeals of commission findings |
| Sec 42-17005. Adjustments to levy |
| Article 2. Primary Property Tax Levy Limits |
| Sec 42-17051. Limit on county, municipal and community college primary property tax levy |
| Sec 42-17052. Values furnished by county assessor and fire districts |
| Sec 42-17053. Estimate of personal property tax roll |
| Sec 42-17054. Levy limit worksheet |
| Sec 42-17055. Public inspection of values used in computing levy limitation |
| Sec 42-17056. Initial base levy limit if no primary property taxes were levied in the preceding tax year |
| Sec 42-17057. Computing new levy limits in the case of county division or consolidation; election on revised levy limit |
| Sec 42-17058. Values for computing levy limit in the case of a merger of a community college district with a contiguous county |
| Article 3. Local Government Budgeting Process |
| Sec 42-17101. Annual county and municipal financial statement and estimate of expenses |
| Sec 42-17102. Contents of estimate of expenses |
| Sec 42-17103. Public access to estimates of revenues and expenses; notice of public hearing; access to adopted budget |
| Sec 42-17104. Public hearing on expenditures and tax levy |
| Sec 42-17105. Adoption of budget |
| Sec 42-17106. Expenditures limited to budgeted purposes; transfer of monies |
| Sec 42-17107. Truth in taxation notice and hearing; roll call vote on tax increase; definition |
| Sec 42-17108. Encumbering municipal monies to pay obligations after close of fiscal year |
| Sec 42-17109. Alternative and additional method of leasing municipal facilities |
| Sec 42-17110. Budget of a newly incorporated city or town |
| Article 4. Levy |
| Sec 42-17151. County, municipal, community college and school tax levy |
| Sec 42-17152. Extending tax roll; limitation on residential property tax; effect of informalities |
| Sec 42-17153. Lien for taxes; time lien attaches; priority |
| Sec 42-17154. Attachment of lien to real and personal property, improvements and severed mineral rights |
| Article 5. Special Secondary Property Tax Levies |
| Sec 42-17201. County levy limit override |
| Sec 42-17202. Community college district levy limit override |
| Sec 42-17203. County levy for community college; election |
| Article 6. Assessment, Levy and Collection of Local Taxes |
| Sec 42-17251. Extension of assessment roll to all taxing jurisdictions in the county; equalization |
| Sec 42-17252. Municipal assessment and tax roll |
| Sec 42-17253. Computing municipal tax rate; levy |
| Sec 42-17254. Assessment and collection of municipal taxes |
| Sec 42-17255. Remitting tax collections to municipality |
| Sec 42-17256. Application of tax law to municipal taxes; special taxes and assessments |
| Sec 42-17257. Notice of establishment or change in city, town or taxing district boundaries |
| Article 7. Residential Property Tax Deferral |
| Sec 42-17301. Definitions |
| Sec 42-17302. Election to defer residential property taxes; qualifications |
| Sec 42-17303. Property entitled to tax deferral |
| Sec 42-17304. Deferral claim |
| Sec 42-17305. Filing the claim for deferral; appealing denied claim |
| Sec 42-17306. Certificate of deferral; record |
| Sec 42-17307. Refund of deferred taxes deposited in escrow |
| Sec 42-17308. Lien of deferred taxes and accrued interest |
| Sec 42-17309. Sale of deferred tax liens to state; interest on lien |
| Sec 42-17310. Notices |
| Sec 42-17311. Events requiring payment of deferred tax |
| Sec 42-17312. Payment of deferred taxes; due dates and delinquency; enforcement of lien |
| Sec 42-17313. Report |
| Article 8. Elderly Assistance |
| Sec 42-17401. Elderly assistance fund; primary school district tax reduction; definition |