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.
10-22-5 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 Repealed.
10-22-7 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.
10-22-30 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 Repealed .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 Repealed.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 Repealed.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 Repealed.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.
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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