Chapter 22 - Collection Of Delinquent Property Taxes
- Section 10-22-1 - November notice mailed to delinquent taxpayers--Contents.
- Section 10-22-2 - Annual publication of list of delinquent taxpayers--Charges--Payment to publisher.
- Section 10-22-3 - Repealed.
- Section 10-22-3.1 - Transferred.
- Section 10-22-4 - Repealed.
- Section 10-22-5 - Deduction of delinquent real property taxes or mobile home taxes from warrant forclaim against county.
- Sections 10-22-5.1, 10-22-5.2 - Repealed
- Section 10-22-6 - Repealed.
- Section 10-22-7 - Payment to county treasurer of taxes deducted from claim against county--Form ofwarrant.
- Section 10-22-8 - Treasurer's power to issue distress warrant for delinquent taxes--Issuance on requestby county commissioner or sheriff.
- Section 10-22-9 - Form of treasurer's distress warrant.
- Section 10-22-10 - Distress warrant issued in duplicate--Sheriff's power and duty to seize property.
- Section 10-22-11 - Exemption from seizure limited to property absolutely exempt.
- Section 10-22-12 - Failure of sheriff to execute distress warrant as nonfeasance in office.
- Section 10-22-13 - Removal of sheriff from office for failure to proceed in collection of delinquenttaxes--Procedure.
- Section 10-22-14 - Sheriff to check records for encumbrances against personal property--Copy ofassessment blank procured.
- Section 10-22-15 - Seizure of unencumbered before encumbered property--Encumbered property seizedif necessary.
- Section 10-22-16 - Execution of warrant by seizure and service of notice--Service by mail or posting.
- Section 10-22-17 - Seizure without moving property--Notice filed with register of deeds.
- Section 10-22-18 - Notice of sale of property--Contents--Posting and mailing.
- Section 10-22-19 - Release of property seized on payment of taxes to sheriff.
- Section 10-22-20 - Sheriff's receipt for taxes--Cancellation of tax and issuance of treasurer's receipt.
- Section 10-22-21 - Sale of property at public auction--Effect of sale--Sheriff's bill or certificate of sale.
- Section 10-22-22 - Adjournment of sale--Notice.
- Section 10-22-23 - Return of property if not sold for want of bidders.
- Section 10-22-24 - Sheriff's return on distress warrants--Contents--Information as to sale.
- Section 10-22-25 - Payment to treasurer of amount collected by sheriff--Receipt.
- Section 10-22-26 - Uncollected balance remains collectible--Subsequent remedies.
- Section 10-22-27 - Surplus returned to owner of property--Deposit with clerk of courts.
- Section 10-22-28 - Sheriff's fees and allowances--Mileage allowed by county.
- Section 10-22-29 - Monthly certification of amounts due sheriff--Filing with county auditor.
- Section 10-22-30 - Presentation to county commissioners of uncollected distress warrants--Examinationand transfer to uncollectible list.
- Section 10-22-31 - Annual presentation to county commissioners of unpaid tax list--Information shown.
- Section 10-22-32 - Quarterly examination by county commissioners of unpaid tax list--Transfer of itemsto uncollectible tax list--Further collection effort not required.
- Section 10-22-33 - Distress warrants required for all taxes not declared uncollectible.
- Sections 10-22-34 to 10-22-41 - Repealed
- Sections 10-22-42 to 10-22-46 - Repealed
- Sections 10-22-47 to 10-22-52 - Repealed
- Sections 10-22-53, 10-22-54 - Civil action for personal property taxes--Venue of action. Action in federal courts or another state
- Section 10-22-55 - Ancillary remedies and proceedings invoked by treasurer in civil action.
- Section 10-22-56 - Allegations in county treasurer's complaint--Tax lists as evidence--Exemptions fromexecution limited to absolute exemptions.
- Section 10-22-57 - Defenses in civil action for mobile home taxes--Reassessment and judgment forproper amount.
- Section 10-22-58 - Employment of assistance outside state for collection from taxpayer who has movedfrom state--Commission.
- Section 10-22-59 - Reciprocal enforcement of tax liability to other states--Proof of reciprocity.
- Section 10-22-60 - Taxes, penalties, and interest subject to reciprocal enforcement.
- Section 10-22-61 - Attorney general's power to bring action in other states.