Article 26 - COLLECTION AND FORECLOSURE OF TAXES
- Section 105-349 - Appointment, term, qualifications, and bond of tax collectors and deputies
- Section 105-350 - General duties of tax collectors
- Section 105-351 - Authority of successor collector
- Section 105-352 - Delivery of tax receipts to tax collector; prerequisites; procedure upon default
- Section 105-353 - Place for collection of taxes
- Section 105-354 - Collections for districts and other units of local government
- Section 105-355 - Creation of tax lien; date as of which lien attaches
- Section 105-356 - Priority of tax liens
- Section 105-357 - Payment of taxes
- Section 105-358 - Waiver of penalties; partial payments
- Section 105-359 - Prepayments
- Section 105-360 - Due date; interest for nonpayment of taxes; discounts for prepayment; interest on overpayment of tax
- Section 105-361 - Statement of amount of taxes due
- Section 105-362 - Discharge of lien on real property
- Section 105-363 - Remedies of cotenants and joint owners of real property
- Section 105-364 - Collection of taxes outside the taxing unit
- Section 105-365 - Preference accorded taxes in liquidation of debtors' estates
- Section 105-365.1 - When and against whom collection remedies may be used
- Section 105-366 - Remedies against personal property
- Section 105-367 - Procedure for levy
- Section 105-368 - Procedure for attachment and garnishment
- Section 105-369 - Advertisement of tax liens on real property for failure to pay taxes
- Section 105-370 through 105-372 - Repealed
- Section 105-373 - Settlements
- Section 105-374 - Foreclosure of tax lien by action in nature of action to foreclose a mortgage
- Section 105-375 - In rem method of foreclosure
- Section 105-376 - Taxing unit as purchaser at foreclosure sale; payment of purchase price; resale of property acquired by taxing unit
- Section 105-377 - Time for contesting validity of tax foreclosure title
- Section 105-378 - Limitation on use of remedies