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PTLG Table of Contents > Property Tax Annotations > T > 820.0000 TAXES > 820.0004

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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820.0000 TAXES

Annotation 820.0004

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).