Part 13 - COLLECTION OF TAXES

Section 59-2-1301 - Tax has effect of judgment - Lien has effect of execution
Section 59-2-1301.5 - Definitions
Section 59-2-1302 - Assessor or treasurer's duties - Collection of uniform fees and taxes on personal property - Unpaid tax or unpaid uniform fee is a lien - Delinquency interest - Rate
Section 59-2-1303 - Seizure and sale - Method and procedure
Section 59-2-1304 - Rate of previous year governs - Proration among taxing units - Effective date of boundary changes for assessment
Section 59-2-1305 - Entries of payments made - Payments to county treasurer
Section 59-2-1306 - Collection after taxpayer moves from county - Evidence of tax due - Costs of collection
Section 59-2-1307 - Entries of tax payments made on rail cars or state-assessed commercial vehicles
Section 59-2-1308 - Property assessed by commission - Collection procedures - Exceptions
Section 59-2-1308.5 - Equal payment agreements
Section 59-2-1309 - Publication of delinquency - Seizure and sale - Redemption - Distribution of proceeds
Section 59-2-1310 - Collection by seizure and sale - Procedure - Costs
Section 59-2-1311 - Treasurer to advise commission of taxes unpaid on its assessments - Notice to property owners
Section 59-2-1312 - Examination of books of county officers by state officers
Section 59-2-1313 - Attorney general to prosecute delinquent officers
Section 59-2-1314 - Informalities and time prescribed for action - Effect on validity of tax
Section 59-2-1315 - Disposition of fines and forfeitures
Section 59-2-1316 - Annual settlements between county assessor, county treasurer, and county auditor
Section 59-2-1317 - Tax notice - Contents of notice - Procedures and requirements for providing notice
Section 59-2-1318 - Date of payment of property tax - Notation on assessment roll
Section 59-2-1319 - Receipts for payments - Payment by warrant - Cash payments required - Exceptions
Section 59-2-1320 - Settlements with county legislative bodies
Section 59-2-1321 - Erroneous or illegal assessments - Deductions and refunds
Section 59-2-1322 - Property assessed more than once
Section 59-2-1323 - Undivided interests in real estate - Interest of delinquent co-owner only to be sold
Section 59-2-1324 - Taxes and tax notice charges to be paid before distribution of estate of a deceased person
Section 59-2-1325 - Nature and extent of lien - Time of attachment - Effective date of boundary changes for assessment
Section 59-2-1326 - Illegal tax and tax notice charges - Injunction to restrain collection
Section 59-2-1327 - Payment of tax or tax notice charge under protest - Circumstances where authorized - Action to recover tax or tax notice charge paid
Section 59-2-1328 - Judgment or order against state or taxing entity - Payment to taxpayer - County recovery of portion of payment to taxpayer from the state or a taxing entity other than the county
Section 59-2-1329 - Right to injunction limited
Section 59-2-1330 - Payment of property taxes - Payments to taxpayer by state or taxing entity - Refund of penalties paid by taxpayer - Refund of interest paid by taxpayer - Payment of interest to taxpayer - Judgment levy - Objections to assessments by the commission - Time periods for making payments to taxpayer
Section 59-2-1331 - Property tax due date - Date tax is delinquent - Penalty - Interest - Payments - Refund of prepayment
Section 59-2-1331.5 - Partial payment of property tax on a base parcel
Section 59-2-1332 - Extension of date of delinquency
Section 59-2-1332.5 - Mailing notice of delinquency or publication of delinquent list - Contents - Notice - Definitions
Section 59-2-1333 - Errors or omissions - In assessment book - Authority to correct
Section 59-2-1334 - Omission, error, or defect in delinquent lists - Republication
Section 59-2-1335 - Abbreviations permitted in proceedings
Section 59-2-1337 - Pro rata application of ad valorem tax on property taken by eminent domain or by right of entry agreement
Section 59-2-1338 - Record of delinquent taxes - Contents of record
Section 59-2-1339 - Form of treasurer's certificate - Contents of form
Section 59-2-1342 - Assessment and sale of property after attachment of county tax lien and tax notice charges
Section 59-2-1343 - Tax sale listing
Section 59-2-1345 - Daily statement of accounts - Audits
Section 59-2-1346 - Redemption - Time allowed
Section 59-2-1347 - Redemption - Adjustment or deferral of taxes - Interest
Section 59-2-1348 - Certificate of redemption
Section 59-2-1349 - Co-owners - Procedures for redemption
Section 59-2-1350 - Land irregularly or erroneously assessed not to be sold
Section 59-2-1351 - Sales by county - Notice of tax sale - Entries on record
Section 59-2-1351.1 - Tax sale - Combining certain parcels - Acceptable bids - Deeds
Section 59-2-1351.3 - No purchaser at tax sale - Property struck off to county
Section 59-2-1351.5 - Disposition of property struck off to county
Section 59-2-1351.7 - Partial interest tax sales
Section 59-2-1352 - Purchaser of invalid tax title - Purchaser's lien - Extent of lien - Priority of lien - Foreclosure of lien
Section 59-2-1353 - Foreclosure of lien claimed by county - Time - Venue - Parties - Pleading
Section 59-2-1354 - Notice of intention to foreclose - Service of notice
Section 59-2-1355 - Trial - Findings - Decree
Section 59-2-1356 - Sale - Certificate of sale to be issued
Section 59-2-1357 - Redemption at foreclosure sale
Section 59-2-1358 - Foreclosure deemed a cumulative remedy
Section 59-2-1359 - Collection of taxes and tax notice charges - Removal or destruction of property
Section 59-2-1360 - Proceedings before commission
Section 59-2-1361 - Notice of findings - Proceedings in district court - Injunction - Determining taxes and tax notice charges due - Security during proceedings
Section 59-2-1362 - Certified copy of tax sale record prima facie evidence of regularity
Section 59-2-1363 - Misnomer or mistake as to ownership does not affect sale
Section 59-2-1364 - Record of deeds issued - Acknowledgment
Section 59-2-1365 - Payment to taxing entities by county treasurer - Investment of proceeds - Transfer and receipt of money between taxing entities
Section 59-2-1366 - Apportionment of redemption or assignment money
Section 59-2-1372 - Auditor duties - Final settlement with treasurer - Delinquent Tax Control Account