Levies. | Midpage11-8-1Declarations.11-8-2Legislative findings.11-8-3Purposes.11-8-4Definition of taxing units.11-8-5Classification of property for levy purposes.11-8-6Aggregate of taxes on different classifications; taxing units authorized to lay levies.11-8-6aLevies on each classification by Board of Public Works.11-8-6bMaximum levies on each classification by county courts; order of levies.11-8-6cMaximum levies on each classification by county boards of education; order of levy; exceeding levy for school bond issues.11-8-6dMaximum levies on each classification by municipalities; order of levy.11-8-6eEffect on regular levy rate when appraisal results in tax increase; public hearings.11-8-6fRegular school board levy rate; creation and implementation of Growth County School Facilities Act; creation of Growth County School Facilities Act Fund.11-8-6gEffect on special levy rates when appraisal results in tax revenue increase; public hearings.11-8-7Increase of current expense levies when debt levies not required.11-8-8Levies by board of public works; certification.11-8-9Meetings of local levying bodies.11-8-10Levy estimate by county court; certification to Tax Commissioner and publication.11-8-10aAdjourned session of county court to hear objections to proposed levies; approval of estimate and levy by Tax Commissioner; first levy for bonded indebtedness, second for indebtedness not bonded, then for current expenses.11-8-11Certification of levy order; duties of clerk, assessor and collecting officer; delinquent lists.11-8-12Levy estimate by board of education; certification and publication.11-8-12aAdjourned session of board of education to hear objections to proposed levies; approval of estimate and levy by Tax Commissioner; first levy for bonded and other indebtedness and indebtedness not bonded, second for Permanent Improvement Fund, then for current expenses.11-8-13Certification of levy order to Tax Commissioner and county superintendent; reports by superintendent of levies; extension and collection of levies.11-8-14Levy estimate by municipality; certification to Tax Commissioner and publication.11-8-14aAdjourned session of municipal governing body to hear objections; approval of levies by Tax Commissioner; first levy for bonded indebtedness and indebtedness not bonded, then for current expenses.11-8-14bLevy of additional tax.11-8-15Certification of municipal levies.11-8-16What order for election to increase levies to show; vote required; amount and continuation of additional levy; issuance of bonds.11-8-17Special levy elections; notices; conduct of election; supplies; canvass of returns; form of ballot.11-8-18Tax commissioner to furnish forms of statements and Attorney General to furnish forms for elections.11-8-20Levy apportioned to taxing district for current expense but not needed may be used for its debt purposes or passed on to lesser taxing district for debt purposes.11-8-21Amount of levy, with consent of Tax Commissioner, when fiscal body required by law to levy for indebtedness, property within municipality not being subject to levy.11-8-22Supersedeas to levy order; rescission or reversal; return of money collected; recovery by action.11-8-23Statement of fiscal body when levies not sufficient to meet requirements of existing contractual indebtedness.11-8-24Petition for review of findings of tax commissioner and levy order; notice of intention to file; intervention; hearing and findings; appeal to Supreme Court of Appeals; refund if liens found excessive; recovery by action.11-8-25Funds expended only for purposes for which raised.11-8-25aRight of county court to expend surplus funds for equalization and revaluation.11-8-26Unlawful expenditures by local fiscal body.11-8-26aRevision of levy estimate.11-8-27When indebtedness, contracts or drafts are void.11-8-28Suit to recover unlawful expenditure or to cancel obligation.11-8-29Personal liability of official participating in unlawful expenditure.11-8-30Recovery of unlawful expenditure from participating official by action; costs.11-8-31Criminal liability of official violating provisions of article; proceeding for removal.11-8-31aRecovery of attorneys' fees authorized.11-8-32Publication.11-8-33Exceptions as to fiscal year beginning July 1, 1961, and as to city of Huntington.