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applicable to chapters 10-21 to 10-26. 10-21-2 Demand not necessary to fix liability--Duty of taxpayer. 10-21-3 Repealed. 10-21-4 Due date of taxes. 10-21-5 Preferred claim in receivership, bankruptcy, assignment for benefit of creditors, and trust administration. 10-21-6 Repealed. 10-21-7 Acceptance of partial payments authorized by county commissioners--Designation of real property to which partial payment applied. 10-21-7.1 Monthly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 Repealed. 10-21-11 to 10-21-13. Repealed . 10-21-14 Receipts for payment to taxpayer and county auditor--Contents--Violation as misdemeanor. 10-21-15 Repealed. 10-21-16 Binding and numbering of tax receipts--Separate series used for separate years. 10-21-17 Intentionally issuing tax receipt or duplicate stating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Procedures to ensure proper amount of taxes collected and deposited--Liability of treasurer for deficiencies. 10-21-22 Repealed. 10-21-23 Delinquency dates for real property taxes--Interest. 10-21-24 Repealed. 10-21-25 Penalty and interest collected in addition to principal amount. 10-21-26 Repealed. 10-21-27 Distribution of tax collections to taxing districts. 10-21-28 to 10-21-30. Repealed . 10-21-31 Addition of unreported real property improvements to tax roll--Notice to owner of property--Hearing. 10-21-32 Collection of taxes and interest on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.