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.
10-21-4 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 Repealed.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.
10-21-16 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.
10-21-23 Delinquency dates for real estate taxes--Interest.
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.
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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