Chapter 2-7. FINANCE AND TAXATION  


Article I. IN GENERAL
§ 2-7-1. Tax levy.
§ 2-7-2. [RESERVED]
§ 2-7-3. Taxes may be paid in installments.
§ 2-7-3.1. [RESERVED]
§ 2-7-4. Contingency fund.
§ 2-7-5. Revenues to be used for certain appropriations.
§ 2-7-6. Expending certain revenues received subsequent to adoption of budget.
§ 2-7-7. Capital budget.
§ 2-7-8. Borrowing by county prohibited; exceptions.
§ 2-7-9. Penalties for wilful breach of duties and the like by county commissioners or board of estimates.
§ 2-7-10. Bond rating enhancement reserve established.
§ 2-7-11. Appropriation increases.
§§ 2-7-12 - 2-7-25. [RESERVED]
Article II. COUNTY TREASURER
§ 2-7-26. [RESERVED]
§ 2-7-27. [RESERVED]
§ 2-7-28. Service as collector of state and county taxes; powers and duties generally.
§ 2-7-29. Bond.
§ 2-7-30. [RESERVED]
§§ 2-7-31, 2-7-32. [RESERVED]
§§ 2-7-33. - 2-7-45. Reserved.
Article III. BUDGET PROCEDURES
§ 2-7-46. Generally.
§ 2-7-47. Formal budget document.
§ 2-7-48. Justification to be submitted for budget requests; audits.
§ 2-7-49. Miscellaneous provisions.
§§ 2-7-50. - 2-7-65. Reserved.
Article IV. COUNTY AUDITOR
§ 2-7-66. Appointment; vacancies; oath.
§ 2-7-67. To set up system of bookkeeping or accounts.
§ 2-7-68. Annual examination of books, vouchers, etc.
§ 2-7-69. Authority to require production of books, papers, etc. and appearance of witnesses.
§ 2-7-70. Annual audit.
§ 2-7-71. Tax levy for examinations, audits, etc.
§ 2-7-72. Publication of auditor’s annual report.
§§ 2-7-73. - 2-7-86. Reserved.
Article V. TAX SALES
Division 1. GENERALLY
Division 2. REAL ESTATE
Division 3. PERSONAL PROPERTY
Division 4. COMMUNITY DEVELOPMENT AUTHORITIES
Division 5. EXCISE TAX
Article VI. INVESTMENTS
§ 2-7-201. [Divestment.]