| 84.38.010 | Legislative finding and purpose. |
| 84.38.020 | Definitions. |
| 84.38.030 | Conditions and qualifications for claiming deferral. |
| 84.38.040 | Declaration to defer special assessments and/or real property taxes -- Filing -- Contents -- Appeal. |
| 84.38.050 | Renewal of deferral -- Forms -- Notice to renew -- Limitation upon special assessment deferral amount. |
| 84.38.060 | Declaration of deferral by agent, guardian, etc. |
| 84.38.070 | Ceasing to reside permanently on property subject to deferral declaration. |
| 84.38.080 | Right to deferral not reduced by contract or agreement. |
| 84.38.090 | Procedure where residence under mortgage or purchase contract. |
| 84.38.100 | Lien of state, mortgage or purchase contract holder -- Priority -- Amount -- Interest. |
| 84.38.110 | Duties of county assessor. |
| 84.38.120 | Payments to local improvement or taxing districts. |
| 84.38.130 | When deferred assessments or taxes become payable. |
| 84.38.140 | Collection of deferred assessments or taxes. |
| 84.38.150 | Election to continue deferral by surviving spouse. |
| 84.38.160 | Payment of part or all of deferred taxes authorized. |
| 84.38.170 | Collection of personal property taxes not affected. |
| 84.38.180 | Forms -- Rules and regulations. |
| 84.38.900 | Severability -- 1975 1st ex.s. c 291. |
| 84.38.910 | Effective dates -- 1975 1st ex.s. c 291. |