Article 17 - COLLECTION OF TAXES
- Section 77-1701 - Collection of taxes; county treasurer tax collector; statements; contents; special assessments; de minimis amount; how treated
- Section 77-1702 - Collection of taxes; medium of payment
- Section 77-1703 - Collection of taxes; separate payments; special assessments
- Section 77-1704 - Collection of taxes; entry of payment; receipt
- Section 77-1704.01 - Collection of taxes; notice; receipt; statement; contents
- Section 77-1704.02 - Collection of taxes; partial payments; when authorized
- Section 77-1705 - Collection of taxes; tax receipt; form; required information
- Section 77-1706 - Collection of taxes; receipts; how numbered
- Section 77-1707 - Collection of taxes; receipts; accountability of county treasurer
- Section 77-1708 - Collection of taxes; county treasurer; cash book
- Section 77-1709 - [Repealed]
- Section 77-1710 - Collection of taxes; payments; how indicated on tax lists; county treasurer; duties
- Section 77-1711 - Collection of taxes; personal property; chargeable to county treasurer; liability for collection
- Section 77-1712 - [Repealed]
- Section 77-1713 - [Repealed]
- Section 77-1714 - [Repealed]
- Section 77-1715 - Collection of taxes; personal tax roll; publication fees
- Section 77-1716 - Collection of taxes; notice to taxpayer
- Section 77-1716.01 - [Repealed]
- Section 77-1716.02 - [Repealed]
- Section 77-1717 - Collection of taxes; procedure
- Section 77-1718 - Collection of taxes; notice; issuance of distress warrant; affidavit of poverty; interest
- Section 77-1719 - Collection of taxes, personal; service and return of distress warrants; time allowed
- Section 77-1719.01 - Collection of taxes, personal; sheriff; report
- Section 77-1719.02 - Collection of taxes, personal; report of sheriff; county treasurer; verify; false return; notice; hearing; finding; penalty
- Section 77-1719.03 - Collection of taxes, personal; distress warrant; acceptance of partial payment
- Section 77-1719.04 - Collection of taxes, personal; false return; damages
- Section 77-1719.05 - Collection of taxes, personal; distress warrant; forwarding to another county
- Section 77-1720 - Collection of taxes, personal; levy and return of distress warrants; fees and commissions; mileage
- Section 77-1721 - Collection of taxes; distress warrants; record of county treasurer; exoneration from liability on bond
- Section 77-1722 - Collection of taxes, personal; distress warrant uncollected; suit by county treasurer
- Section 77-1723 - Collection of taxes, personal; distress warrant; removal from county of taxpayer; alias distress warrants
- Section 77-1724 - Collection of taxes, personal; return of property to owner upon payment; sale; notice
- Section 77-1725 - [Repealed]
- Section 77-1725.01 - Collection of taxes; real property; removal or demolition; public officials; duties; lien on personal property
- Section 77-1726 - [Repealed]
- Section 77-1727 - Collection of taxes; injunction and replevin prohibited; exceptions
- Section 77-1728 - [Repealed]
- Section 77-1729 - [Repealed]
- Section 77-1730 - [Repealed]
- Section 77-1731 - [Repealed]
- Section 77-1732 - [Repealed]
- Section 77-1733 - [Repealed]
- Section 77-1734 - Collection of taxes; entry on tax list of refunds
- Section 77-1734.01 - Refund of tax paid; claim; verification required; county board approval
- Section 77-1735 - Illegal or unconstitutional tax paid; claim for refund; procedure
- Section 77-1736 - [Repealed]
- Section 77-1736.01 - [Repealed]
- Section 77-1736.02 - [Repealed]
- Section 77-1736.03 - [Repealed]
- Section 77-1736.04 - [Repealed]
- Section 77-1736.05 - [Repealed]
- Section 77-1736.06 - Property tax refund; procedure
- Section 77-1736.07 - Property tax refund; procedure; applicability
- Section 77-1736.08 - [Repealed]
- Section 77-1736.09 - [Repealed]
- Section 77-1736.10 - [Repealed]
- Section 77-1736.11 - [Repealed]
- Section 77-1737 - Collection of taxes; no power to release or commute; recovery from public officials
- Section 77-1738 - Collection of taxes; when stricken from tax list
- Section 77-1739 - Collection of taxes; taxes delinquent for ten years; cancellation of interest on payment of principal
- Section 77-1740 - Collection of taxes; county treasurer's warrant book; entries
- Section 77-1741 - Collection of taxes; contract for or purchase of warrants or orders at discount by treasurer, forbidden; penalty
- Section 77-1742 - Collection of taxes, personal; statement of uncollected taxes filed by county treasurer; list of assessment errors
- Section 77-1743 - Collection of taxes; county treasurer; credit on settlement for delinquent real property taxes and special assessments
- Section 77-1744 - Collection of taxes; county treasurer; credit on settlement for delinquent personal property taxes
- Section 77-1745 - Collection of taxes; settlement of county treasurer; made with county board; when made
- Section 77-1746 - Collection of taxes; settlement of county treasurer; with county clerk when board not in session
- Section 77-1747 - [Repealed]
- Section 77-1748 - Collection of taxes; settlement of county treasurer; certificate to local authorities
- Section 77-1749 - Collection of taxes; settlement of county treasurer; credit for delinquent taxes; audit of treasurer's books
- Section 77-1750 - Collection of taxes; settlement of county treasurer; adjustment with county clerk; order by county board
- Section 77-1751 - [Repealed]
- Section 77-1752 - [Repealed]
- Section 77-1753 - [Repealed]
- Section 77-1754 - [Repealed]
- Section 77-1755 - [Repealed]
- Section 77-1755.01 - [Repealed]
- Section 77-1756 - [Repealed]
- Section 77-1757 - [Repealed]
- Section 77-1758 - [Repealed]
- Section 77-1759 - Collection of taxes; report to and payment of taxes and special assessments; when required
- Section 77-1760 - Collection of taxes; failure to report and pay taxes collected by county treasurer; suit on bond
- Section 77-1761 - Collection of taxes; failure to report and pay taxes collected by county treasurer; removal from office
- Section 77-1762 - Collection of taxes; failure to pay taxes collected by county treasurer; liability on bond
- Section 77-1763 - Collection of taxes; failure to make settlement with state; suit by Tax Commissioner
- Section 77-1764 - Collection of taxes; suit on behalf of state; where brought
- Section 77-1765 - Collection of taxes; suit on behalf of state; power of court to require disclosure; entry of judgment
- Section 77-1766 - Collection of taxes; suit by aggrieved municipal corporations
- Section 77-1767 - Collection of taxes; loss or destruction of tax records; new assessment or new records authorized
- Section 77-1768 - [Repealed]
- Section 77-1769 - [Repealed]
- Section 77-1770 - [Repealed]
- Section 77-1771 - Collection of taxes; claim against governmental subdivision; deduction of personal taxes
- Section 77-1772 - Collection of taxes; interest on delinquent taxes; distribution
- Section 77-1773 - [Repealed]
- Section 77-1774 - Collection of taxes; reciprocity with other states; taxes, defined
- Section 77-1775 - Tax paid as result of clerical error, misunderstanding, or mistake; refund or credit; procedure
- Section 77-1775.01 - Appeal resulting in lower value; refund; procedure
- Section 77-1775.02 - Changes to section 77-1775.01; applicability
- Section 77-1776 - Overpayment due to clerical error or mistake; return by political subdivision; how treated
- Section 77-1777 - Tax refund; sections applicable
- Section 77-1778 - Tax refund; file claim; when
- Section 77-1779 - Tax refund; claim; contents; form
- Section 77-1780 - Tax refund; Tax Commissioner; powers; duties; interest
- Section 77-1781 - Tax refund; denial; appeal
- Section 77-1782 - Tax refund; erroneous payment; how treated
- Section 77-1783 - [Repealed]
- Section 77-1783.01 - Corporate taxes; corporate officer or employee; personal liability; collection procedure; limitation
- Section 77-1784 - Electronic filings; electronic fund transfers; required; when; penalty; disclosure to taxpayer
- Section 77-1785 - Residential real property; sale; proration of taxes due