Section 1. Summary of Legislative Changes in Local Taxation, 2005
Section 2. Real Property Tax, 2005
Section 3. Real Property Tax Relief Plans and Housing Grants for the Elderly and Disabled, 2005
Section 4. Land Use Value Assessment for Agricultural, Horticultural,Forestal and Open Space Real Estate, 2005
Section 5. Agricultural and Forestal Districts, 2005
Section 6. Property Tax Exemptions for Certain Rehabilitated Real Estate and Other Exemptions, 2005
Section 7. Service Charges on Tax-Exempt Property, 2005
Section 8. Merchants' Capital Tax, 2005
Section 9. Tangible Personal Property Tax, 2005
Section10. Machinery and Tools Property Tax, 2005
Section 11. Utility License Tax, 2005
Section 12. Cable Television System Tax, 2005
Section 13. Utility Consumers' Tax, 2005
Section 14. 911 Emergency Telephone System Tax, 2005
Section 15. Business, Professional, and Occupational License Tax, 2005
Section 16. Motor Vehicle License Local Decal Tax, 2005
Section 17. Excise Taxes on Meals, Transient Occupancy, Cigarettes, Tobacco, Admissions, and Motor Fuels, 2005
Section 18. Taxes on Natural Resources, 2005
Section 19. Legal Document Taxes, 2005
Section 20. Miscellaneous Taxes, 2005
Section 21. Refuse and Recycling Collection Fees, 2005
Section 22. Residential Water and Sewer Connection and Usage Fees, 2005
Section 24. Public Rights-Of-Way Use Fee, 2005
Section 25. Miscellaneous Fees, 2005
Appendix A. Facsimile of 2005 Tax Rates Questionnaire
Appendix B. List of Respondents and Non-Respondents to 2005 Tax Rates Questionnaire
Appendix C. Percentage of Share of Local Taxes from Specific Sources, FY2004