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CHAPTER 10-21

PAYMENT AND RECEIPT OF PROPERTY TAXES

10-21-1      County treasurer as collector of all taxes--Collection and credit to proper funds.
10-21-1.1      Written bill sent to each property taxpayer--Contents--Annual levy sheet--Form.
10-21-2      Demand not necessary to fix liability--Duty of taxpayer.
10-21-3      Repealed.
10-21-4      Due date of taxes--Acceleration on removal of property.
10-21-5      Preferred claim in receivership, bankruptcy and trust administration.
10-21-6      Notice to county treasurer as creditor in receivership, bankruptcy and trust administration--Assertion of claim for taxes.
10-21-7      Acceptance of partial payments authorized by county commissioners--Personal property taxes paid first--Designation of real property to which partial payment applied.
10-21-7.1      Monthly payment of property taxes by electronic transmission.
10-21-7.2      Deadline for electronically transmitted payments.
10-21-7.3      Determining delinquency of electronically transmitted payments.
10-21-7.4      Receipt for monthly electronically transmitted payments.
10-21-8      Proportionate share of taxes paid by part owner of real estate--Interest relieved from sale for delinquent taxes.
10-21-9, 10-21-10. Repealed.
10-21-11      Warrants receivable in payment of taxes.
10-21-12      Endorsement of warrant exceeding amount of tax payable--Receipts taken from taxpayer.
10-21-13      Dispute by taxing district of application of warrant to taxes.
10-21-14      Duplicate tax receipts issued by treasurer--Contents--Failure to show state tax separately or required information as misdemeanor.
10-21-15      Repealed.
10-21-16      Binding and numbering of tax receipts--Separate series used for separate years.
10-21-17      Intentionally issuing tax receipt or duplicate stating payment in warrants or orders when payment in cash constitutes theft.
10-21-18      Fraudulent variations between original and duplicate receipt as theft.
10-21-19      Posting of payments to tax lists.
10-21-20      Tax payment certificate attached to subdivision plat.
10-21-21      Ensuring proper amount of taxes collected--Liability of treasurer for deficiencies in collection.
10-21-22      Repealed.
10-21-23      Delinquency dates for real estate taxes--Interest.
10-21-24      Repealed.
10-21-25      Penalties and interest collected in addition to principal amount.
10-21-26      Delinquency date postponed when tax records destroyed.
10-21-27      Distribution of tax collections to municipalities, townships and school districts.
10-21-28      Prepayment of tax by mining, processing, electrical generating, or other industrial operation--County commissioners may negotiate--Special classification not affected.
10-21-29      Prepayment to be voluntary--Compulsion as malfeasance.
10-21-30      Computation of tax--Credit for tax prepaid.
10-21-31      Addition of unreported real property improvements to tax roll--Notice to owner of property--Hearing.
10-21-32      Addition of improvements--Collection of taxes and interest owed--Amount.
10-21-33      Taxes as perpetual lien.


10-21-34      Continuing authorization for payment of property taxes permitted--Electronic transfers.
10-21-35      Divided assessment when portion of real estate purchased.
10-21-36      Manufactured home on site for certain short time period exempt from taxes.
10-21-37      Manufactured home on site assessed as real property--Tax levy--Taxes to be paid in full before transfer.
10-21-38      Manufactured home assessed as real property--Current taxes to be paid in full prior to transfer.
10-21-39      No taxes due on manufactured home in dealer's inventory.


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