Chapter 133 - ASSESSMENT AND COLLECTION OF TAXES (Contains: §§ 4601 – 5295)
- § 4601 - Taxes to be uniformly assessed
- § 4602 - List upon which taxes are assessed
- § 4603 - Taxes assessed on defective list
- § 4604 - Assessment on corrected or amended list
- § 4605 - Assessment when appraisal on other than April 1
- § 4606 - Apportionment of assessment on transfer
- § 4607 - Effect of irregularities
- § 4608 - Resident ownership ratio
- § 4609 - Military personnel penalty and interest exemption
- § 4641 - Liability for mistakes in the tax bill
- § 4642 - Indemnification
- § 4643 - Vacation of office upon failure to post additional bond
- § 4644 - -Collector's duty on vacancy
- § 4645 - -Successor's powers
- § 4646 - Duty to pay over collections
- § 4647 - Collector to direct application
- § 4671 - Delivery of tax bill to successor
- § 4672 - Liability of collector upon removal
- § 4673 - Successor's powers
- § 4674 - Disability of collector
- § 4675 - Death of delinquent collector
- § 4691 - Collector's liability generally
- § 4692 - Extent against delinquent collector
- § 4693 - Appeal-Procedure
- § 4694 - -Bond by collector
- § 4695 - Superior court's jurisdiction
- § 4696 - Distraint of collector's property
- § 4697 - Distraint by copy
- § 4698 - Excess realized on extent
- § 4699 - Discharge of imprisoned collector
- § 4700 - 4700, 4701. Omitted.
- § 4702 - Collection enjoined, time not reckoned
- § 4731 - Collection of state and county taxes
- § 4732 - Instructions on tax warrants
- § 4733 - Repealed. 2003, No. 122 (Adj. Sess.), § 294c.
- § 4734 - County treasurer's powers
- § 4735 - Extent against town
- § 4736 - -Owner of property taken may recover over
- § 4737 - Extent against sheriff
- § 4738 - High bailiff's liability
- § 4739 - Tax to satisfy extent
- § 4771 - Warrant for collection of taxes
- § 4772 - Notice to taxpayers
- § 4773 - Date and method of payment; discount
- § 4774 - Discount allowed
- § 4791 - Tax bills delivered to treasurer
- § 4792 - Notice to taxpayers
- § 4793 - Warrant against delinquents
- § 4794 - -Omissions
- § 4795 - Repealed. 1993, No. 68, § 5.
- § 4796 - Absconding taxpayers
- § 4797 - Taxes based on an amended or corrected grand list
- § 4798 - -Warrants
- § 4799 - Hiring tax collector
- § 4821 - Procedure
- § 4822 - Limitation on action to recover tax paid under protest
- § 4841 - Collection delegated
- § 4842 - Notice to taxpayer
- § 4843 - Collection fees
- § 4871 - Article in warning
- § 4872 - Installment dates; discounts
- § 4873 - Interest on installments
- § 4874 - Delivery to collector of list of delinquents
- § 4875 - Absconding taxpayers
- § 4876 - Manner of collection
- § 4877 - Lien on real estate
- § 4878 - Effect on powers of tax collectors
- § 4911 - Forms of writs
- § 4912 - Warrant to be issued by a district judge for the collection of town and other taxes
- § 4913 - Warrant to be issued by treasurer of a town for collection of town and other taxes
- § 4914 - Judge's order for the assessment of a county tax
- § 4961 - Assessment of tax
- § 4962 - Tax bills delivered to the director of taxes; contents
- § 4963 - Warrants for collection of tax
- § 4964 - List on which county tax assessed
- § 4965 - County tax transmitted
- § 4966 - Supervisor's duties and powers
- § 4967 - Transmission of taxes to director
- § 4968 - Recording sale of real estate
- § 4969 - Tax stabilization contracts
- § 4981 - Assessment of tax
- § 4982 - Salary and expenses of supervisor and board of governors
- § 4983 - Repealed. 1999, No. 139 (Adj. Sess.), § 3, eff. May 18, 2000.
- § 4984 - County tax transmitted to supervisor
- § 4985 - Tax stabilization contracts
- § 5011 - Omitted.
- § 5012 - Repealed. 1977, No. 118 (Adj. Sess.), § 12, eff. Feb. 3, 1978 for tax years beginning Jan. 1, 1978.
- § 5013 - 5013-5023. Omitted.
- § 5061 - Force and effect of lien
- § 5071 - Filing and notice of lien
- § 5072 - Nature and effect of lien
- § 5073 - Form of lien
- § 5074 - Sales in fraud of lien
- § 5075 - Foreclosure of lien
- § 5076 - Sale and discharge of lien
- § 5077 - Duly recorded liens
- § 5078 - Fees for recording liens and discharge thereof
- § 5079 - Sale or transfer of mobile homes; collection of taxes
- § 5091 - 5091-5093. Omitted.
- § 5131 - Supervision by director
- § 5132 - Conferences; bulletins; forms
- § 5133 - Meetings of tax collectors
- § 5134 - Failure to attend meetings; compensation
- § 5135 - Returns to director
- § 5136 - Interest on overdue taxes
- § 5137 - Recording delinquent payments
- § 5138 - Power of collector as to delinquent taxes
- § 5139 - Collection of taxes by sheriff
- § 5140 - Collection from estate of deceased
- § 5141 - Collection from earnings of municipal employees
- § 5142 - Delinquent taxes; interest and collection fees
- § 5161 - Omitted.
- § 5162 - List of delinquent taxpayers
- § 5163 - -Certification
- § 5164 - -Penalties
- § 5165 - Report of delinquent taxes to director
- § 5166 - Report of payments to director
- § 5167 - Reporting method of collection to director
- § 5191 - Property subject to distraint
- § 5192 - Distraint by copy
- § 5193 - Sale on distraint
- § 5194 - Repealed. 1979, No. 21.
- § 5221 - Commencement of action; disqualifications
- § 5222 - Taxes collectible by action
- § 5223 - Recognizance requirement
- § 5224 - Trustee process
- § 5225 - Repealed. 1971, No. 185 (Adj. Sess.), § 237, eff. March 29, 1972.
- § 5226 - Presumption of lawful assessment
- § 5227 - Judge not disqualified
- § 5251 - Definitions
- § 5252 - Levy and notice of sale
- § 5253 - Form of advertisement and notice of sale
- § 5254 - Sale of realty
- § 5255 - Report of sale; form
- § 5256 - Sale of lands subject to lease
- § 5257 - Sale of realty to satisfy personal property taxes
- § 5258 - Fees and costs allowed after warrant and levy recorded
- § 5259 - Municipality may acquire land on tax sale
- § 5260 - Redemption
- § 5261 - Deed by collector
- § 5262 - Recording lands not redeemed
- § 5263 - Limitation of actions against grantee in possession
- § 5291 - Disputing validity of tax
- § 5292 - Filing of taxpayer's objections
- § 5293 - Time limitation on assertion of defenses by taxpayer
- § 5294 - Time limitations on actions or suits by taxpayer
- § 5295 - Construction of limitation period