[HISTORY: Derived from the 1975 Compilation,
as amended through 1996, as indicated in article histories. Subsequent
amendments noted where applicable.]
Article I Job Incentive Tax Exemption
§ 268-1 Total exemption for certain eligible facilities.
§ 268-2 Definitions.
§ 268-3 Applications.
§ 268-4 Entry of exemption on assessment.
§ 268-5 Revocation of modification.
Article II Utility Tax
§ 268-6 Tax on the furnishing of utility services.
§ 268-7 Definitions.
§ 268-8 Records of utility.
§ 268-9 Filing by utility.
§ 268-10 Payment of tax.
§ 268-11 Sufficiency of return.
§ 268-12 Notice.
§ 268-13 Failure to file.
§ 268-14 Refund.
§ 268-15 Tax not to be added to bill.
§ 268-16 Failure to pay tax.
§ 268-17 Rules and regulations of the City Chamberlain.
§ 268-18 Disclosure by City Chamberlain.
§ 268-19 Disposition of taxes and penalties.
Article III Alternative Veterans' Exemption
§ 268-20 Legislative intent.
§ 268-21 Repeal of former law.
§ 268-21.1 Election of exemptions; commencement date.
§ 268-21.2 Valuation limits.
Article IV Tax on Sale of Utility Services
§ 268-22 Definitions.
§ 268-23 Imposition of tax.
§ 268-24 Transitional provisions.
§ 268-25 Exemptions.
§ 268-26 Exempt organizations.
§ 268-27 Territorial limitations.
§ 268-28 Administration and collection.
§ 268-29 Disposition of revenues.
§ 268-30 Construction and enforcement.
Article V Cold War Veterans Exemption
§ 268-31 Legislative intent.
§ 268-32 Definitions.
§ 268-33 Exemptions.
§ 268-34 Limitations.
Article VI Property Tax Penalties
§ 268-35 Payment of taxes; interest.
Article VII Cooperative, Condominium, Homesteading and Rental Projects Exemption
§ 268-36 Exemption granted.
Article VIII New or Substantially Rehabilitated Multiple Dwellings Exemption
§ 268-37 Exemption granted.
§ 268-38 Definitions.
§ 268-39 Exemption eligibility.
Article IX First-Time Homebuyers of Newly Constructed Homes Exemption
§ 268-40 Exemption granted.
§ 268-41 Exemption eligibility.
Article X Improvements to Real Property Meeting Certification Standards for Green Buildings Exemption
§ 268-42 Exemption granted.
§ 268-43 Exemption eligibility
Article XI Nonresidential Real Property Converted to Mixed-Use Property Exemption
§ 268-44 Exemption granted.
§ 268-45 Definitions.
§ 268-46 Exemption eligibility.
Article XII Exemption for Improvements to Accommodate Disabled Persons
§ 268-47 Exemption granted; eligibility.
Article XIII Exemption for Improvements to Property Made Pursuant to ADA
§ 268-48 Exemption granted; eligibility.
Article XIV Exemption for Improvements Reducing Multiple-Dwelling Buildings to Single-Family or Two-Unit Owner-Occupied Dwellings