Chapter 5 - TAX COLLECTORS
- Section 40-5-1 - Definitions
- Section 40-5-2 - Deputies
- Section 40-5-3 - Bonds
- Section 40-5-4 - Commissions
- Section 40-5-5 - [Repealed]
- Section 40-5-6 - [Repealed]
- Section 40-5-7 - Demand on delinquent taxpayers
- Section 40-5-8 - Costs on payment of delinquent taxes
- Section 40-5-9 - Interest on delinquent taxes
- Section 40-5-10 - Receipts on payment of delinquent taxes
- Section 40-5-11 - Historic file of individual tax payments
- Section 40-5-12 - Payments by purchasers, lien holders or mortgagees of real estate
- Section 40-5-13 - Payment when parcels of real estate listed separately
- Section 40-5-14 - Levy and sale of personal property - Time; notice; location
- Section 40-5-15 - Levy and sale of personal property - Application and disposition of proceeds
- Section 40-5-16 - [Repealed]
- Section 40-5-17 - Levy and sale of personal property - When delinquent taxpayer has left county
- Section 40-5-18 - Levy and sale of personal property - No property exempt
- Section 40-5-19 - Sale of real property if personalty insufficient
- Section 40-5-20 - Garnishment of delinquent taxpayers - Account for delinquent taxes; notice
- Section 40-5-21 - Garnishment of delinquent taxpayers - Procedure
- Section 40-5-22 - Garnishment of delinquent taxpayers - Fees
- Section 40-5-23 - Annual report - List of insolvents; publication; advertisement costs; certification
- Section 40-5-24 - Annual report - Examination and approval
- Section 40-5-25 - [Repealed]
- Section 40-5-26 - New accounts of insolvent taxes and taxes in litigation
- Section 40-5-27 - [Repealed]
- Section 40-5-28 - [Repealed]
- Section 40-5-29 - Final report of uncollected insolvent taxes and taxes in litigation
- Section 40-5-30 - [Repealed]
- Section 40-5-31 - Duty of tax collecting official when collection of taxes endangered
- Section 40-5-32 - Partial payments; notice of balance due
- Section 40-5-33 - [Repealed]
- Section 40-5-34 - Assessment and collection of escaped taxes
- Section 40-5-35 - [Repealed]
- Section 40-5-36 - Reports and disbursements
- Section 40-5-37 - [Repealed]
- Section 40-5-38 - [Repealed]
- Section 40-5-39 - [Repealed]
- Section 40-5-40 - [Repealed]
- Section 40-5-41 - Notification when special taxes no longer required
- Section 40-5-42 - Collection of taxes by action
- Section 40-5-43 - [Repealed]
- Section 40-5-44 - Final settlements and payments by tax collecting officials
- Section 40-5-45 - Mileage as part of final settlement
- Section 40-5-46 - [Repealed]
- Section 40-5-47 - Collection of ad valorem tax revenues earmarked for support of fire protection and emergency services
- Section 40-5-48 - Disbursement of ad valorem tax collections; disbursement of manufactured home fees, commissions, or penalties