[HISTORY: Adopted by the Board of Supervisors of Buchanan County as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES088a Requirements for Personal Property Tax Exemption for Dis. Vets 088b Application for Personal Property Tax Relief For Disabled Veteran
[In regard to statutory references, unless the county specifically amends the statutory provisions to the contrary or repeals the statutory provisions, future amendments to said statute shall take effect as provided by law.]
Article I Utility Consumer Tax
Article II Assessment on Civil Cases for Law Library
Article III Hotel/Motel Tax
Article IV Assessment on Civil, Criminal and Traffic Cases for Courthouse, Jail and Court-Related Facilities
Article V Coal, Gas and Oil Severance License Tax
§ 88-34 Procedure when coal producer or person engaged in the business of severing oil or gas from the earth fails to make return or makes incorrect or false return.
§ 88-35 Procedure when coal producer or person engaged in the business of severing oil or gas from the earth ceases operations.
Article VI Due Dates; Penalties and Interest
Article VII Utility Receipts Tax
Article VIII Bank Franchise Tax
Article IX Real Tax Relief for Certain Elderly and Permanently and Totally Disabled Persons
Article X Tax for E-911 Service
Article XI Abatement on Buildings Damaged or Destroyed by Fortuitous Happenings
Article XII Exemption for Farm Animals, Certain Grains, Agricultural Products, Farm Machinery, Farm Implements and Equipment, Household Goods and Personal Effects
§ 88-66 Classification and definition of farm animals, certain grains, agriculture products, farm machinery, farm implements and equipment as items of taxation.
Article XIII Personal Property Tax Relief for Certain Elderly and Disabled Persons
Article XIV Personal Property Tax Exemption for Disabled Veterans
Article XV Assessment of New Buildings Substantially Completed
Article XVI Collection of Delinquent Taxes