Chapter 22 - COLLECTION OF DELINQUENT PROPERTY TAXES

Section 10-22-1 - Notice to taxpayer of delinquent amount of mobile home taxes or taxes on building on leased site
Section 10-22-2 - Publication of name of taxpayer and delinquent amount of mobile home taxes or taxes on building on leased site-Collection of taxes, penalty, interest, and charges
Section 10-22-3 - [Repealed]
Section 10-22-3.1 - Transferred
Section 10-22-4 - [Repealed]
Section 10-22-5 - Deduction of delinquent real property taxes or mobile home taxes from bill or claim against county
Section 10-22-5.1, 10-22-5.2 - [Repealed]
Section 10-22-6 - [Repealed]
Section 10-22-7 - Warrant to treasurer for amount deducted from claim against county
Section 10-22-8 - Distress warrant against person for delinquent mobile home taxes or taxes on building on leased site
Section 10-22-9 - Form of treasurer's distress warrant
Section 10-22-10 - Delivery of distress warrant to sheriff-Collection of tax by seizure of property
Section 10-22-11 - Exemption from seizure limited to property absolutely exempt
Section 10-22-12 - Failure of sheriff to execute distress warrant as nonfeasance in office
Section 10-22-13 - Removal of sheriff from office for failure to proceed in collection of delinquent taxes-Procedure
Section 10-22-14 - Sheriff to check records for encumbrances against property
Section 10-22-15 - Seizure of unencumbered before encumbered property-Priority of tax lien
Section 10-22-16 - Execution of warrant by service of warrant and notice of levy-Service by mail or posting
Section 10-22-17 - Seizure without moving property-Notice filed with register of deeds
Section 10-22-18 - Notice of sale of property-Contents-Posting and mailing
Section 10-22-19 - Release of property seized on payment of taxes to sheriff
Section 10-22-20 - Sheriff's receipt for taxes-Removal of tax from tax list and issuance of treasurer's receipt
Section 10-22-21 - Sale of property at public auction-Effect of sale-Sheriff's certificate of sale
Section 10-22-22 - Adjournment of sale-Notice
Section 10-22-23 - Return of property if not sold-Taxes remain unpaid
Section 10-22-24 - Sheriff's return on distress warrant-Contents
Section 10-22-25 - Payment to treasurer of amount collected by sheriff-Receipt
Section 10-22-26 - Uncollected balance remains collectible-Subsequent remedies
Section 10-22-27 - Surplus returned to owner-Deposit in county general fund if owner cannot be found
Section 10-22-28 - Sheriff's Fees-Costs-Collection of taxes
Section 10-22-29 - [Repealed]
Section 10-22-30 - Presentation to county commissioners of uncollected distress warrants-Examination-Placement on uncollectible list
Section 10-22-31, 10-22-32 - [Repealed]
Section 10-22-33 - Distress warrants required for all taxes not declared uncollectible
Section 10-22-34 to 10-22-41 - [Repealed]
Section 10-22-42 to 10-22-46 - [Repealed]
Section 10-22-47 to 10-22-52 - [Repealed]
Section 10-22-53 - Civil action for unpaid mobile home taxes or taxes on building on leased site-Venue
Section 10-22-54 - Action in another state or federal court
Section 10-22-55 - Ancillary remedies and proceedings
Section 10-22-56 - Allegations in treasurer's complaint-Tax lists as evidence-Exemptions limited
Section 10-22-57 - Defenses-Reassessment-Judgment for correct amount due
Section 10-22-58 - Employment of assistance outside state for collection from taxpayer who has moved from state-Commission
Section 10-22-59 - Reciprocal enforcement of tax liability with other states-Proof of authority
Section 10-22-60 - Taxes, penalties, and interest subject to reciprocal enforcement
Section 10-22-61 - Attorney general authorized to bring action in other states
Section 10-22-62 - Applicability of chapter