<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="6-203" title_number="6" title_name="Taxable Property; Imposition of Tax; Setting Tax Rates" subtitle_number="2" subtitle_name="Imposition of Taxes">
  <level label="a">
    <text>Except as otherwise provided in this article, the governing body of a municipal corporation may impose municipal corporation property tax on those classes of property that it selects to be subject to municipal corporation property tax.</text>
  </level>
  <level label="b">
    <text>The municipal corporation property tax is imposed only on assessments made under Title 8 of this article.</text>
  </level>
</section>
