City Library Property Tax Amendments

Added a new section establishing retrospective operation, ensuring the bill applies to tax periods beginning January 1, 2026.

Added a timestamp note indicating the amendment occurred on March 1, 2026.

The requirement to separately state city library levies on property valuation notices was changed to apply only to properties located in counties of the first class, as classified in Section 17-60-104.

A new section was added to the tax notice statute to explicitly require that notices for first-class county properties include a separate statement of the city library levy.

A new provision was added allowing taxpayers to direct how partial property tax payments are allocated between taxes and other charges on the notice.