Part 2. TAX DEFERRAL


§ 48-5-70. Short title
§ 48-5-71. Definitions
§ 48-5-72. Homestead tax deferral for individuals 62 or older; demonstration of compliance with part
§ 48-5-72.1. Alternative to tax deferral authorized by Code Section 48-5-72; burden on applicant to demonstrate compliance
§ 48-5-73. Limitations on grant of homestead tax deferral
§ 48-5-74. Application for homestead tax deferral; oath; decision by tax official; notice; appeal to board of equalization; procedure; appeal to superior court; information on outstanding liens; proof of insurance
§ 48-5-75. Rate of interest on amount of deferred taxes; time of accrual of interest on deferred taxes
§ 48-5-76. Deferred taxes and interest constitute prior lien; effect of award for year's support on liens for deferred taxes
§ 48-5-77. Annual notification to property owner of sum of deferred taxes and interest outstanding
§ 48-5-78. Change in ownership or use of, or failure to maintain insurance on, tax-deferred homestead; payment of deferred taxes, interest, and unsatisfied liens
§ 48-5-79. Prepayment of deferred taxes and accrued interest; partial payments
§ 48-5-80. Distribution of deferred tax and interest payments; duty to keep record of property and amount of payment
§ 48-5-81. Payment by holder of deed to secure debt or by mortgagee; effect on right to foreclose
§ 48-5-82. Prohibition of clauses preventing applications for homestead tax deferral; exceptions
§ 48-5-83. Construction of part
§ 48-5-84. Penalties for willfully filing incorrect information