Chapter 72
Non-Owner Occupied Property Tax Act
Index of Sections
§ 44-72-1. Short title.
§ 44-72-2. Purpose.
§ 44-72-3. Definitions.
§ 44-72-4. Imposition and proceeds of tax.
§ 44-72-5. Exemptions.
§ 44-72-6. Rate of tax.
§ 44-72-7. Returns.
§ 44-72-8. Set-off for delinquent payment of tax.
§ 44-72-9. Tax on available information — Interest on delinquencies — Penalties — Collection
powers.
§ 44-72-10. Claims for refund — Hearing upon denial.
§ 44-72-11. Hearing by tax administrator on application.
§ 44-72-12. Appeals.
§ 44-72-13. Taxpayer records.
§ 44-72-14. Rules and regulations.
§ 44-72-15. Severability.