Part 21 - TAXES AND ASSESSMENTS
- Section 85-7-2101 - Tax or assessment to pay bonds and interest
- Section 85-7-2102 - Added lands to pay proportional share of bonded indebtedness
- Section 85-7-2103 - All irrigable lands chargeable alike
- Section 85-7-2104 - Annual tax levy - apportionment when tracts divided
- Section 85-7-2105 - Cancellation of tax levy under certain conditions
- Section 85-7-2106 - Back assessments
- Section 85-7-2107 - Procedure for the determination of irrigable area
- Section 85-7-2108 - Taxes to be lien upon land
- Section 85-7-2109 - List of all lands in district or subdistrict to be prepared
- Section 85-7-2110 - Nonirrigable lands not to be taxed
- Section 85-7-2111 - Refunds and cancellation of excess taxes
- Section 85-7-2112 - Confirmation of board actions by district court
- Section 85-7-2113 - Effect of federal involvement
- Section 85-7-2114 - Apportionment of costs when bonds issued
- Section 85-7-2115 - Objection by landowner
- Section 85-7-2116 - Restrictions on reduction of taxable acreage
- Section 85-7-2117 - Conclusiveness of tax or assessment
- Section 85-7-2118 - United States contracts - cancellation of assessment on amended contracts
- Section 85-7-2119 - United States contracts - assessments where district partly outside state
- Section 85-7-2120 through 85-7-2124 - Reserved
- Section 85-7-2125 - Terminated
- Section 85-7-2126 through 85-7-2130 - Reserved
- Section 85-7-2131 - Funds for payment of each series of bonds to be kept distinct
- Section 85-7-2132 - Sinking fund for straight maturity bonds
- Section 85-7-2133 - Role of county officers in collection of tax or assessment
- Section 85-7-2134 - Levy of taxes and assessments by county commissioners
- Section 85-7-2135 - Transmission of funds from other counties
- Section 85-7-2136 - Collection of taxes or assessment
- Section 85-7-2137 - Failure to levy or collect tax or assessment
- Section 85-7-2138 - Surplus in construction fund
- Section 85-7-2139 - Transfer of funds
- Section 85-7-2140 - Investment of funds
- Section 85-7-2141 - [Repealed]
- Section 85-7-2142 - Misconduct in relation to bond funds
- Section 85-7-2143 - Prosecution for misconduct
- Section 85-7-2144 through 85-7-2150 - Reserved
- Section 85-7-2151 - Delinquent sale and redemption
- Section 85-7-2152 - Proceeds of sale
- Section 85-7-2153 - Assignment of debenture certificates
- Section 85-7-2154 - Redemption of lands sold
- Section 85-7-2155 - Sale by county commissioners when land not redeemed
- Section 85-7-2156 - Proceedings in which county is possessor of tax lien and lien is not redeemed
- Section 85-7-2157 - Purchase of lands by district - revolving fund, credits, and expenditures
- Section 85-7-2158 - Purchase of lands by district - tax lien assignments and payment
- Section 85-7-2159 - Issuance of tax deed
- Section 85-7-2160 - Sale by district of purchased tax-deed lands
- Section 85-7-2161 - Action to quiet title in district
- Section 85-7-2162 - Powers of district commissioners to acquire and manage tax lien lands
- Section 85-7-2163 - Granting of tax deed
- Section 85-7-2164 - Application of certain sections
- Section 85-7-2165 - Partitioning interest in tax-deed lands in certain districts
- Section 85-7-2166 - Liability of county treasurers
- Section 85-7-2167 - Sale or transfer of lands