Chapter 84.56 - COLLECTION OF TAXES
- Section 84.56.010 - Establishment of tax rolls by treasurer-Public record-Tax roll account-Authority to receive, collect taxes
- Section 84.56.020 - Taxes collected by treasurer-Dates of delinquency-Tax statement notice concerning payment by check-Interest-Penalties-Extensions during state of emergency
- Section 84.56.022 - Tax statement to show voter-approved levies
- Section 84.56.025 - Waiver of interest and penalties-Circumstances-Provision of death certificate and affidavit for certain waivers
- Section 84.56.029 - Payment assistance
- Section 84.56.035 - Special assessments, excise taxes, or rates and charges-Collection by county treasurer authorized
- Section 84.56.050 - Treasurer's duties on receiving rolls-Notice of taxes due
- Section 84.56.060 - Tax receipts-Current tax only may be paid
- Section 84.56.070 - Personal property-Distraint and sale, notice, property incapable of manual delivery, property about to be removed or disposed of-Mobile or manufactured homes, waiver of interest and penalties
- Section 84.56.075 - Issuance of warrant by court for property subject to distraint
- Section 84.56.090 - Distraint and sale of property about to be removed, dissipated, sold, or disposed of-Computation of taxes, entry on rolls, tax liens
- Section 84.56.120 - Removal of property from county or state after assessment without paying tax
- Section 84.56.150 - Removal of personalty-Certification of tax by treasurer
- Section 84.56.160 - Certification of statement of taxes and delinquency
- Section 84.56.170 - Collection of certified taxes-Remittance
- Section 84.56.200 - Removal of timber or improvements on which tax is delinquent-Penalty
- Section 84.56.210 - Severance of standing timber assessed as realty-Timber tax may be collected as personalty tax
- Section 84.56.220 - Lien of personalty tax follows insurance
- Section 84.56.230 - Monthly distribution of taxes collected
- Section 84.56.240 - Cancellation of uncollectible personalty taxes
- Section 84.56.250 - Penalty for willful noncollection to file delinquent list
- Section 84.56.260 - Continuing responsibility to collect taxes, special assessments, fees, rates, or other charges
- Section 84.56.270 - Court cancellation of personalty taxes more than four years delinquent
- Section 84.56.280 - Settlement with state for state taxes-Penalty
- Section 84.56.290 - Adjustment with state for reduced or canceled taxes and for taxes on assessments not on the certified assessment list
- Section 84.56.300 - Annual report of collections to county auditor
- Section 84.56.310 - Interested person may pay real property taxes-Limitation
- Section 84.56.320 - Recovery by occupant or tenant paying realty taxes
- Section 84.56.330 - Payment by mortgagee or other lienholder
- Section 84.56.335 - Manufactured/mobile home or park model trailer landlord tax responsibility
- Section 84.56.340 - Payment on part of parcel or tract or on undivided interest or fractional interest-Division-Certification-Appeal
- Section 84.56.345 - Alteration of property lines-Payment of taxes and assessments
- Section 84.56.360 - Separate ownership of improvements-Separate payment authorized
- Section 84.56.370 - Separate ownership of improvements-Procedure for segregation of improvement tax
- Section 84.56.380 - Separate ownership of improvements-Segregation or payment not to release lien
- Section 84.56.430 - Relisting and relevy of tax adjudged void
- Section 84.56.440 - Ships and vessels-Collection of fees and taxes-Delinquent fees and taxes-Extensions during state of emergency-Withholding decal for failure to pay taxes or fees