CHAPTER 10-56
COLLECTION OF DELINQUENT TAXES
10-56-1 Taxes to which procedures apply.
10-56-2 Issuance of distress warrant by county treasurer on request.
10-56-3 Form of distress warrant.
10-56-4 Execution of distress warrant by sheriff.
10-56-5 Seizure of property--Exempt property.
10-56-6 Duty of sheriff to collect taxes--Failure to proceed deemed nonfeasance of office.
10-56-7 Proceedings against sheriff for nonfeasance of office.
10-56-8 Determination of liens--Procurement of assessment blank.
10-56-9 Seizure of property--Unencumbered property seized first.
10-56-10 Service of distress warrant--Notice of levy.
10-56-11 Sale of property which cannot be moved--Filing of notice of levy.
10-56-12 Sale of property seized--Time for sale--Notice of sale--Notice to encumbrancers.
10-56-13 Payment of tax before sale--Release of property to owner.
10-56-14 Sheriff's receipt for taxes--Issuance and filing--Issuance of regular receipt.
10-56-15 Sale of property at public auction to highest bidder--Transfer of title.
10-56-16 Adjournment of sale if no bidders.
10-56-17 Property not sold for want of bidders--Return.
10-56-18 Returns of sheriff on distress warrants--Contents of returns.
10-56-19 Amount collected turned over to county treasurer.
10-56-20 Balance due on tax after sheriff's collections--Remedies for collection.
10-56-21 Surplus after sheriff's collections--Payment to owner or deposit with clerk of courts.
10-56-22 Sheriff's Fees--Costs--Collection of taxes.
10-56-23 Fees, costs and mileage of sheriff--Certified list--Payment as claim.
10-56-24 Distress warrant for motor vehicle license plates or tags--Prosecution by state's attorney.
10-56-25 Execution of distress warrant for licenses or tags.
10-56-26 Disposition of seized plates or tags.