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CHAPTER 10-21

PAYMENT AND RECEIPT OF PROPERTY TAXES

10-21-1      Treasurer to collect taxes .
10-21-1.1      Written bill sent to each property taxpayer--Contents--Tax levy sheet.
10-21-1.2      Definitions applicable to chapters 10-21 to 10-26.
10-21-2      Demand not necessary to fix liability--Duty of taxpayer.
10-21-3      Repealed.
10-21-4      Due date of taxes.
10-21-5      Preferred claim in receivership, bankruptcy, assignment for benefit of creditors, and trust administration.
10-21-6      Repealed.
10-21-7      Acceptance of partial payments authorized by county commissioners--Designation of real property to which partial payment applied.
10-21-7.1      Monthly payment of property taxes by electronic transmission.
10-21-7.2      Deadline for electronically transmitted payments.
10-21-7.3      Determining delinquency of electronically transmitted payments.
10-21-7.4      Receipt for payments.
10-21-8      Proportionate share of taxes paid by part owner of real estate--Interest relieved from sale for delinquent taxes.
10-21-9, 10-21-10. Repealed.
10-21-11 to 10-21-13.      Repealed .
10-21-14      Receipts for payment to taxpayer and county auditor--Contents--Violation as misdemeanor.
10-21-15      Repealed.
10-21-16      Binding and numbering of tax receipts--Separate series used for separate years.
10-21-17      Intentionally issuing tax receipt or duplicate stating payment in warrants or order when payment in cash constitutes theft.
10-21-18      Fraudulent variations between tax receipt and duplicate as theft.
10-21-19      Posting of payments to tax list.
10-21-20      Treasurer to sign plat certifying payment in full of taxes on platted real property.
10-21-21      Procedures to ensure proper amount of taxes collected and deposited--Liability of treasurer for deficiencies.
10-21-22      Repealed.
10-21-23      Delinquency dates for real property taxes--Interest.
10-21-24      Repealed.
10-21-25      Penalty and interest collected in addition to principal amount.
10-21-26      Repealed.
10-21-27      Distribution of tax collections to taxing districts.
10-21-28 to 10-21-30.      Repealed .
10-21-31      Addition of unreported real property improvements to tax roll--Notice to owner of property--Hearing.
10-21-32      Collection of taxes and interest on improvement from first assessment date after property was improved.
10-21-33      Taxes as perpetual lien.
10-21-34      Continuing authorization for payment of property taxes permitted--Electronic transfers.
10-21-35      Divided assessment when portion of real property purchased.
10-21-36      Manufactured home on site for certain short time period exempt from taxes.
10-21-37      Manufactured home assessed as real property that owner plans to move or destroy before November first of following year--Tax levy--Taxes to be paid in full.
10-21-38      Manufactured home assessed as real property on which taxes are payable and that owner plans to move or destroy--Taxes to be paid in full.
10-21-39      No taxes due on manufactured home in dealer's inventory.


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