TITLE 63

REVENUE AND TAXATION

CHAPTER 16

PREPAYMENT OF TAXES

63-1606.  Prepayment optional. Prepayment of ad valorem taxes under the provisions of this chapter shall be optional and voluntary on the part of the taxpayer, unless an agreement has been entered into with a local impact committee, in which case the terms of the agreement shall be binding.

History:

[63-1606, added 1980, ch. 226, sec. 1, p. 507.]