Treasurer to collect taxes
Written bill sent to each property taxpayer--Contents--Tax levy sheet. 10-21-1.2
Definitions applicable to chapters 10-21 to 10-26.
Demand not necessary to fix liability--Duty of taxpayer.
Due date of taxes.
Preferred claim in receivership, bankruptcy, assignment for benefit of creditors, and
Acceptance of partial payments authorized by county commissioners--Designation
of real property to which partial payment applied.
Monthly payment of property taxes by electronic transmission.
Deadline for electronically transmitted payments.
Determining delinquency of electronically transmitted payments.
Receipt for payments.
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 Repealed.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.
Receipts for payment to taxpayer and county auditor--Contents--Violation as
Binding and numbering of tax receipts--Separate series used for separate years.
Intentionally issuing tax receipt or duplicate stating payment in warrants or order
when payment in cash constitutes theft.
Fraudulent variations between tax receipt and duplicate as theft.
Posting of payments to tax list.
Treasurer to sign plat certifying payment in full of taxes on platted real property.
Procedures to ensure proper amount of taxes collected and deposited--Liability of
treasurer for deficiencies.
Delinquency dates for real property taxes--Interest.
Penalty and interest collected in addition to principal amount.
Distribution of tax collections to taxing districts.
10-21-28 to 10-21-30.
Addition of unreported real property improvements to tax roll--Notice to owner of
Collection of taxes and interest on improvement from first assessment date after
property was improved.
Taxes as perpetual lien.
Continuing authorization for payment of property taxes permitted--Electronic
Divided assessment when portion of real property purchased.
Manufactured home on site for certain short time period exempt from taxes.
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.
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.
No taxes due on manufactured home in dealer's inventory.