Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
820.0004 Allocation. A county auditor may not allocate a portion of property tax revenues to an irrigation district that levied only an ad valorem assessment prior to the 1978-1979 fiscal year. OAG 5/24/2001 (No. 00-1104, Vol. 84, p. 81).