TITLE 15. TAXATION

CHAPTER 1. TAX ADMINISTRATION

Part 5. Disposition of Tax Proceeds

Property Valuation Improvement Fund

15-1-521. Property valuation improvement fund. There is an account in the state special revenue fund to be used by the department for increasing the efficiency of the property appraisal, assessment, and taxation process through improvements in technology and administration. The department shall deposit fees collected pursuant to 2-6-1007 in the account.

History: En. Sec. 2, Ch. 27, Sp. L. November 1993; amd. Sec. 55, Ch. 42, L. 1997; amd. Sec. 41, Ch. 348, L. 2015.