Codified Laws


Text Search


Enter the text to search for and click Search to get a list of statutes containing the text you entered. Tips:
  • Multiple words will be searched as a phrase. Entering Property Tax will return statutes that contain the complete phrase Property Tax.
  • Logical Operators are allowed. Hunting and Fishing will return statutes that containing both hunting and fishing. Hunting or Fishing will return statutes that contain hunting, fishing, or both.
  • Wild cards(*) are allowed. Entering Approp* will return statutes that contain Appropriation, Appropriate, Appropriated, etc..
  • Punctuation can also be used as operators. + = and, , = or. Searching for phrases that have , and will result in error unless you enclose the entire phrase in quotes.
The Filter option allows you to narrow your search results to a specific Title or Chapter. Here is a tip for using the filter option.
  • Use a dash (-) as the last character of your filter to refine searches. For example the filter "1-1" returns sections in 1-1, 1-10, 1-11, 1-12, etc. The filter "1-1-" returns only sections in Chapter 1-1.

Quick Find


Type the Statute number you are looking for in the form Title-Chapter-Section . Examples(1-1-1.1, 27A-11A-12, etc.)

The Get Statute button can be used to locate a specific statute. You may type in a title, chapter, or section number. Example: typing 1 will return the chapter list for Title 1, typing 1-1 will return the section list for chapter 1-1, typing 1-1-1 will return section 1-1-1 of the statutes.

The Get Chapter button can be used to load a complete chapter of the statutes. This function requires a title and a chapter number. Examples: 1-1, 57A-1, 1-3

 

CHAPTER 10-22

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.

10-22-3    10-22-3. Repealed by SL 2000, ch 47, § 4.

10-22-3.1    10-22-3.1. Transferred to § 10-23-2.4.

10-22-4    10-22-4. Repealed by SL 1992, ch 80, § 176.

10-22-5    Deduction of delinquent real property taxes or mobile home taxes from bill or claim against county.

10-22-5.1    10-22-5.1, 10-22-5.2. Repealed by SL 1982, ch 96, §§ 2, 3.

10-22-6    10-22-6. Repealed by SL 1992, ch 80, § 178.

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--Costs--Collection of taxes.

10-22-29    10-22-29. Repealed by SL 2018, ch 63, § 59.

10-22-30    Presentation to county commissioners of uncollected distress warrants--Examination--Placement on uncollectible list.

10-22-31    10-22-31, 10-22-32. Repealed by SL 2018, ch 63, §§ 61, 62.

10-22-33    Distress warrants required for all taxes not declared uncollectible.

10-22-34    10-22-34 to 10-22-41. Repealed by SL 1992, ch 80, §§ 187 to 194.

10-22-42    10-22-42 to 10-22-46. Repealed by SL 1972, ch 63, § 3.

10-22-47    10-22-47 to 10-22-52. Repealed by SL 1992, ch 80, §§ 195 to 200.

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.

10-22-55    Ancillary remedies and proceedings.

10-22-56    Allegations in 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.


Get Chapter 10-22
Back to Title 10

Click message to listen