Article 31 - COLLECTION OF DELINQUENT TAXES
- Section 3101 - Tax lien on real property
- Section 3102 - Personal property tax lien - Notice - Entry on docket - Priority
- Section 3103 - Personal property tax lien record - Priority of liens - Release of lien for purposes of sale - Collection of delinquent personal taxes and penalties - Tax lien docket - Treasurer's statement
- Section 3104 - Tax warrants
- Section 3105 - [Effective Until 6/1/2024] Real property to be sold for delinquent taxes and special assessments - Exemption
- Section 3105 - [Effective 6/1/2024] Real property to be sold for delinquent taxes and special assessments - Exemption
- Section 3105.1 - Tax liens held prior to effective date of act
- Section 3106 - Notice of delinquent taxes and special assessments
- Section 3106.1 - Renumbered
- Section 3107 - [Repealed]
- Section 3108 - [Repealed]
- Section 3109 - [Repealed]
- Section 3110 - [Repealed]
- Section 3111 - [Repealed]
- Section 3112 - [Repealed]
- Section 3113 - Redemption of real estate
- Section 3114 - [Repealed]
- Section 3115 - [Repealed]
- Section 3116 - [Repealed]
- Section 3117 - [Repealed]
- Section 3118 - [Repealed]
- Section 3119 - Resale tax deed - Rights conveyed
- Section 3120 - [Repealed]
- Section 3121 - [Repealed]
- Section 3122 - [Repealed]
- Section 3123 - [Repealed]
- Section 3124 - [Repealed]
- Section 3125 - Resale by county of unredeemed lands
- Section 3126 - Advertising expense
- Section 3127 - Notice of resale
- Section 3127.1 - [Repealed]
- Section 3128 - Publication costs on resale, rate
- Section 3129 - Sale - Property bid off in name of county - County liability
- Section 3130 - Monies received at resale deemed collections of tax - Credit and apportionment
- Section 3131 - Filing of resale return with county clerk - Issuance of deed - Payment of sale expenses - Remaining funds, disposition
- Section 3132 - Form of resale tax deed
- Section 3133 - Prima facie evidence, resale tax deed as
- Section 3134 - Management of real estate purchased by county at resale
- Section 3134.1 - Dilapidated buildings acquired at resale by county - Tearing down and removal
- Section 3135 - Sale or auction of property acquired at resale by county
- Section 3136 - Report of sale by county of property acquired at resale - Recording
- Section 3137 - [Effective Until 11/1/2024] Resale property fund
- Section 3137 - [Effective 11/1/2024] Resale property fund
- Section 3138 - Conditions precedent to action to restrain tax collection
- Section 3139 - Official neglect not to affect sale
- Section 3140 - Procedure to cancel deed
- Section 3141 - Limitation of action to recover land - Payment of taxes due
- Section 3142 - Tax lien subject to other state lien
- Section 3143 - Prior lien of state or subdivisions against public service corporations for delinquent taxes
- Section 3144 - Quitclaim deed to land sold through error
- Section 3145 - Survival and enforcement of covenants and restrictions running with land after resale or certificate tax deed
- Section 3146 - Restrictions and covenants to which law applicable
- Section 3147 - Other rights surviving to grantee
- Section 3148 - Officials - Failure to perform duties - Postponement during a Catastrophic Health Emergency
- Section 3149 - Attorney General - Removal of officials
- Section 3150 - Officer derelict in duty forfeits pay
- Section 3151 - County treasurer to account quarterly
- Section 3152 - Duties mandatory - Penalty for failure to perform