10-22 COLLECTION OF DELINQUENT PROPERTY TAXES
COLLECTION OF DELINQUENT PROPERTY TAXES
November notice to delinquent taxpayers--Contents.
Annual publication of list of delinquent taxpayers--Charges--Payment to publisher.
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 Repealed.
Payment to county treasurer of taxes deducted from claim against county--Form of
Treasurer's power to issue distress warrant for delinquent taxes--Issuance on request
by county commissioner or sheriff.
Form of treasurer's distress warrant.
Distress warrant issued in duplicate--Sheriff's power and duty to seize property.
Exemption from seizure limited to property absolutely exempt.
Failure of sheriff to execute distress warrant as nonfeasance in office.
Removal of sheriff from office for failure to proceed in collection of delinquent
Sheriff to check records for encumbrances against personal property--Copy of
assessment blank procured.
Seizure of unencumbered before encumbered property--Encumbered property seized
Execution of warrant by seizure and service of notice--Service by mail or posting.
Seizure without moving property--Notice filed with register of deeds.
Notice of sale of property--Contents--Posting and mailing.
Release of property seized on payment of taxes to sheriff.
Sheriff's receipt for taxes--Cancellation of tax and issuance of treasurer's receipt.
Sale of property at public auction--Effect of sale--Sheriff's bill or certificate of sale.
Adjournment of sale--Notice.
Return of property if not sold for want of bidders.
Sheriff's return on distress warrants--Contents--Information as to sale.
Payment to treasurer of amount collected by sheriff--Receipt.
Uncollected balance remains collectible--Subsequent remedies.
Surplus returned to owner of property--Deposit with clerk of courts.
Sheriff's fees and allowances--Mileage allowed by county.
Monthly certification of amounts due sheriff--Filing with county auditor.
Presentation to county commissioners of uncollected distress warrants--Examination
and transfer to uncollectible list.
Annual presentation to county commissioners of unpaid tax list--Information shown.
Quarterly examination by county commissioners of unpaid tax list--Transfer of items
to uncollectible tax list--Further collection effort not required.
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 Repealed.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 Repealed.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.
Civil action for personal property taxes--Venue of action.
Action in federal courts or another state.
Ancillary remedies and proceedings invoked by treasurer in civil action.
Allegations in county treasurer's complaint--Tax lists as evidence--Exemptions from
execution limited to absolute exemptions.
Defenses in civil action for mobile home taxes--Reassessment and judgment for
Employment of assistance outside state for collection from taxpayer who has moved
Reciprocal enforcement of tax liability to other states--Proof of reciprocity.
Taxes, penalties, and interest subject to reciprocal enforcement.
Attorney general's power to bring action in other states.
Chapter applicable to collection of moneys owed on unreported improvements to real