Chapter 21 - PAYMENT AND RECEIPT OF PROPERTY TAXES
- Section 10-21-1 - Treasurer to collect taxes
- Section 10-21-1.1 - Written bill sent to each property taxpayer-Contents-Tax levy sheet
- Section 10-21-1.2 - Definitions applicable to chapters 10-21 to 10-26
- Section 10-21-2 - Demand not necessary to fix liability-Duty of taxpayer
- Section 10-21-3 - [Repealed]
- Section 10-21-4 - Due date of taxes
- Section 10-21-5 - Preferred claim in receivership, bankruptcy, assignment for benefit of creditors, and trust administration
- Section 10-21-6 - [Repealed]
- Section 10-21-7 - Acceptance of partial payments authorized by county commissioners-Designation of real property to which partial payment applied
- Section 10-21-7.1 - Monthly payment of property taxes by electronic transmission
- Section 10-21-7.2 - Deadline for electronically transmitted payments
- Section 10-21-7.3 - Determining delinquency of electronically transmitted payments
- Section 10-21-7.4 - Receipt for payments
- Section 10-21-8 - Proportionate share of taxes paid by part owner of real estate-Interest relieved from sale for delinquent taxes
- Section 10-21-9, 10-21-10 - [Repealed]
- Section 10-21-11 to 10-21-13 - [Repealed]
- Section 10-21-14 - Receipts for payment to taxpayer and county auditor-Contents-Violation as misdemeanor
- Section 10-21-15 - [Repealed]
- Section 10-21-16 - Binding and numbering of tax receipts-Separate series used for separate years
- Section 10-21-17 - Intentionally issuing tax receipt or duplicate stating payment in warrants or order when payment in cash constitutes theft
- Section 10-21-18 - Fraudulent variations between tax receipt and duplicate as theft
- Section 10-21-19 - Posting of payments to tax list
- Section 10-21-20 - Treasurer to sign plat certifying payment in full of taxes on platted real property
- Section 10-21-21 - Procedures to ensure proper amount of taxes collected and deposited-Liability of treasurer for deficiencies
- Section 10-21-22 - [Repealed]
- Section 10-21-23 - Delinquency dates for real property taxes-Interest
- Section 10-21-24 - [Repealed]
- Section 10-21-25 - Penalty and interest collected in addition to principal amount
- Section 10-21-26 - [Repealed]
- Section 10-21-27 - Distribution of tax collections to taxing districts
- Section 10-21-28 to 10-21-30 - [Repealed]
- Section 10-21-31 - Addition of unreported real property improvements to tax roll-Notice to owner of property-Hearing
- Section 10-21-32 - Collection of taxes and interest on improvement from first assessment date after property was improved
- Section 10-21-33 - Taxes as perpetual lien
- Section 10-21-34 - Continuing authorization for payment of property taxes permitted-Electronic transfers
- Section 10-21-35 - Divided assessment when portion of real property purchased
- Section 10-21-36 - Manufactured home on site for certain short time period exempt from taxes
- Section 10-21-37 - Manufactured home assessed as real property that owner plans to move or destroy before November first of following year-Tax levy-Taxes to be paid in full
- Section 10-21-38 - Manufactured home assessed as real property on which taxes are payable and that owner plans to move or destroy-Taxes to be paid in full
- Section 10-21-39 - No taxes due on manufactured home in dealer's inventory