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CHAPTER 10-22

COLLECTION OF DELINQUENT PROPERTY TAXES

10-22-1      November notice to delinquent taxpayers--Contents.
10-22-2      Annual publication of list of delinquent taxpayers--Charges--Payment to publisher.
10-22-3      Repealed.
10-22-3.1      Transferred.
10-22-4      Repealed.
10-22-5      Deduction of delinquent real property taxes or mobile home taxes from warrant for claim against county.
10-22-5.1, 10-22-5.2. Repealed.
10-22-6      Repealed.
10-22-7      Payment to county treasurer of taxes deducted from claim against county--Form of warrant.
10-22-8      Treasurer's power to issue distress warrant for delinquent taxes--Issuance on request by county commissioner or sheriff.
10-22-9      Form of treasurer's distress warrant.
10-22-10      Distress warrant issued in duplicate--Sheriff's power and duty to seize property.
10-22-11      Exemption from seizure limited to property absolutely exempt.
10-22-12      Failure of sheriff to execute distress warrant as nonfeasance in office.
10-22-13      Removal of sheriff from office for failure to proceed in collection of delinquent taxes--Procedure.
10-22-14      Sheriff to check records for encumbrances against personal property--Copy of assessment blank procured.
10-22-15      Seizure of unencumbered before encumbered property--Encumbered property seized if necessary.
10-22-16      Execution of warrant by seizure and service of notice--Service by mail or posting.
10-22-17      Seizure without moving property--Notice filed with register of deeds.
10-22-18      Notice of sale of property--Contents--Posting and mailing.
10-22-19      Release of property seized on payment of taxes to sheriff.
10-22-20      Sheriff's receipt for taxes--Cancellation of tax and issuance of treasurer's receipt.
10-22-21      Sale of property at public auction--Effect of sale--Sheriff's bill or certificate of sale.
10-22-22      Adjournment of sale--Notice.
10-22-23      Return of property if not sold for want of bidders.
10-22-24      Sheriff's return on distress warrants--Contents--Information as to sale.
10-22-25      Payment to treasurer of amount collected by sheriff--Receipt.
10-22-26      Uncollected balance remains collectible--Subsequent remedies.
10-22-27      Surplus returned to owner of property--Deposit with clerk of courts.
10-22-28      Sheriff's fees and allowances--Mileage allowed by county.
10-22-29      Monthly certification of amounts due sheriff--Filing with county auditor.
10-22-30      Presentation to county commissioners of uncollected distress warrants--Examination and transfer to uncollectible list.
10-22-31      Annual presentation to county commissioners of unpaid tax list--Information shown.
10-22-32.      Quarterly examination by county commissioners of unpaid tax list--Transfer of items to uncollectible tax list--Further collection effort not required.
10-22-33      Distress warrants required for all taxes not declared uncollectible.
10-22-34 to 10-22-41. Repealed.
10-22-42 to 10-22-46. Repealed.
10-22-47 to 10-22-52. Repealed.
10-22-53      Civil action for personal property taxes--Venue of action.


10-22-54      Action in federal courts or another state.
10-22-55      Ancillary remedies and proceedings invoked by treasurer in civil action.
10-22-56      Allegations in county treasurer's complaint--Tax lists as evidence--Exemptions from execution limited to absolute exemptions.
10-22-57      Defenses in civil action for mobile home taxes--Reassessment and judgment for proper amount.
10-22-58      Employment of assistance outside state for collection from taxpayer who has moved from state--Commission.
10-22-59      Reciprocal enforcement of tax liability to other states--Proof of reciprocity.
10-22-60      Taxes, penalties, and interest subject to reciprocal enforcement.
10-22-61      Attorney general's power to bring action in other states.
10-22-62      Chapter applicable to collection of moneys owed on unreported improvements to real estate.


CHAPTER 10-22

COLLECTION OF DELINQUENT PROPERTY TAXES

10-22-1      Notice to taxpayer of delinquent amount of mobile home taxes or taxes on building on leased site.
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.
10-22-3      Repealed.
10-22-3.1      Transferred.
10-22-4      Repealed.
10-22-5      Deduction of delinquent real property taxes or mobile home taxes from bill or claim against county.
10-22-5.1, 10-22-5.2. Repealed.
10-22-6      Repealed.
10-22-7      Warrant to treasurer for amount deducted from claim against county.
10-22-8      Distress warrant against person for delinquent mobile home taxes or taxes on building on leased site.
10-22-9      Form of treasurer's distress warrant.
10-22-10      Delivery of distress warrant to sheriff--Collection of tax by seizure of property.
10-22-11      Exemption from seizure limited to property absolutely exempt.
10-22-12      Failure of sheriff to execute distress warrant as nonfeasance in office.
10-22-13      Removal of sheriff from office for failure to proceed in collection of delinquent taxes--Procedure.
10-22-14      Sheriff to check records for encumbrances against property.
10-22-15      Seizure of unencumbered before encumbered property--Priority of tax lien.
10-22-16      Execution of warrant by service of warrant and notice of levy--Service by mail or posting.
10-22-17      Seizure without moving property--Notice filed with register of deeds.
10-22-18      Notice of sale of property--Contents--Posting and mailing.
10-22-19      Release of property seized on payment of taxes to sheriff.
10-22-20      Sheriff's receipt for taxes--Removal of tax from tax list and issuance of treasurer's receipt.
10-22-21      Sale of property at public auction--Effect of sale--Sheriff's certificate of sale.
10-22-22      Adjournment of sale--Notice.
10-22-23      Return of property if not sold--Taxes remain unpaid.
10-22-24      Sheriff's return on distress warrant--Contents.
10-22-25      Payment to treasurer of amount collected by sheriff--Receipt.
10-22-26      Uncollected balance remains collectible--Subsequent remedies.
10-22-27      Surplus returned to owner--Deposit in county general fund if owner cannot be found.
10-22-28      Sheriff's fees and costs.
10-22-29      Repealed.
10-22-30      Presentation to county commissioners of uncollected distress warrants--Examination--Placement on uncollectible list.
10-22-31, 10-22-32.      Repealed .
10-22-33      Distress warrants required for all taxes not declared uncollectible.
10-22-34 to 10-22-41. Repealed.
10-22-42 to 10-22-46. Repealed.
10-22-47 to 10-22-52. Repealed.
10-22-53      Civil action for unpaid mobile home taxes or taxes on building on leased site--Venue.
10-22-54      Action in another state or federal court.


10-22-55      Ancillary remedies and proceedings.
10-22-56      Allegations in county treasurer's complaint--Tax lists as evidence--Exemptions limited.
10-22-57      Defenses--Reassessment--Judgment for correct amount due.
10-22-58      Employment of assistance outside state for collection from taxpayer who has moved from state--Commission.
10-22-59      Reciprocal enforcement of tax liability with other states--Proof of authority.
10-22-60      Taxes, penalties, and interest subject to reciprocal enforcement.
10-22-61      Attorney general authorized to bring action in other states.
10-22-62      Applicability of chapter.


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