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.