Chapter 41 - Ad Valorem Taxes - Collection.
- 27-41-1 - Taxes; when due, payable and collectible.
- 27-41-2 - Interlocal agreement for collection by county of ad valorem taxes due to municipality.
- 27-41-3 - Taxes levied for bonds, etc.; how installment payment of may be authorized.
- 27-41-5 - Provisions of chapter applicable to municipalities.
- 27-41-6 - Deferral by municipalities of ad valorem tax on real property or inventory levied upon new capital investments in land, buildings or depreciable fixed assets and improvements made by certain
- 27-41-7 - Postponement of taxes in violation of prior contracts not authorized.
- 27-41-9 - Interest on taxes due; extension of due date by proclamation.
- 27-41-11 - Enforcement of payment of taxes; liability of person assessed for fees, penalties, costs, and interest on taxes due.
- 27-41-13 - Failure to pay one installment matures all installments.
- 27-41-15 - Taxes collected by sale of personalty.
- 27-41-17 - How installments reinstated.
- 27-41-19 - Collector to assess and collect certain taxes.
- 27-41-21 - Collection of taxes on railroads.
- 27-41-23 - Currency and warrants receivable for taxes generally.
- 27-41-25 - Certain county warrants receivable.
- 27-41-27 - Collector not to speculate in warrants.
- 27-41-29 - Furnishing tax receipts to collectors; receipt books; alternative electronic filing procedure.
- 27-41-31 - Tax receipts given taxpayer; contents of receipt; duplicates of receipts; treatment of real property as to which previous taxes are delinquent; advance payment of taxes.
- 27-41-33 - Form and contents of tax receipts.
- 27-41-35 - Furnishing of tax receipt to taxpayer.
- 27-41-37 - Authority and duties of tax commission as to tax receipts.
- 27-41-39 - Collector's cash book; entry of each payment by collector; payment by one other than owner.
- 27-41-41 - Disposition of cash book.
- 27-41-43 - Disposition of book of duplicate receipts.
- 27-41-45 - Certification of assessment to other counties.
- 27-41-47 - Authority for collection of taxes in certain cases by sale of debts.
- 27-41-49 - Collection by sale; notice to debtor.
- 27-41-51 - Collection by sale; debts due taxpayer from state, county, city, town, village, or board.
- 27-41-53 - Collection by sale; redemption.
- 27-41-55 - Sales of land for taxes; advertisement.
- 27-41-57 - Sales of land for taxes; advertisement if no newspaper in county.
- 27-41-59 - Sales of land for taxes; conduct of sale.
- 27-41-61 - Sales of land for taxes; sale of city or town lots.
- 27-41-63 - Sales of land for taxes; penalty for sale of land after taxes received.
- 27-41-65 - Sales of land for taxes; sale of land not sold at regular time.
- 27-41-67 - Sales of land for taxes; sale of land not sold at regular time; supplementary method.
- 27-41-69 - Sales of land for taxes; postponement of sales because of emergency.
- 27-41-71 - Sales of land for taxes; suits for prior sales.
- 27-41-73 - Sales of land for taxes; failure of purchaser to pay bid.
- 27-41-75 - Sales of land for taxes; receipt to purchaser.
- 27-41-77 - Sales of land for taxes; disposition of excess in amount bid.
- 27-41-79 - Sales of land for taxes; certified lists of lands sold.
- 27-41-81 - Sales of land for taxes; certified lists of lands sold.
- 27-41-83 - Liability and actions for trespass or waste on lands forfeited to state.
- 27-41-85 - Liability and actions for trespass or waste on lands forfeited to state; special counsel.
- 27-41-87 - Liability and actions for trespass or waste on lands forfeited to state; distribution of recoveries.
- 27-41-89 - Sections 27-41-81 through 27-41-87 as cumulative.
- 27-41-101 - Collection of taxes on personal property; notice to taxpayer demanding payment; filing of notice of tax lien; entry of judgment for taxes, interests, fees and costs; effect of judgment; ex
- 27-41-103 - Collection of taxes on personal property; issuance of warrant to sheriff for seizure and sale of property generally.
- 27-41-105 - Collection of taxes on personal property; issuance of jeopardy warrant to sheriff; proceedings by circuit court clerk upon receipt of notice of tax lien; proceedings upon jeopardy warrant.
- 27-41-107 - Collection of taxes on personal property; execution of warrant by sheriff; fees of sheriff; manner of disposition of property.
- 27-41-109 - Collection of taxes on personal property; procedure where proceeds of sale of property not sufficient to satisfy claim for taxes.