Optional Method for Levy and Collection of Property Taxes
11-51-40Adoption of Ordinance Providing for Payment of Municipal Taxes Upon Basis of State and County Assessments for Preceding Tax Year, Etc.; Operation Under Provisions of Article by Certain Cities.11-51-41When Taxes Due and Delinquent.11-51-42Levy of Taxes; Certification and Delivery to County Tax Assessor of Copy of Ordinance or Resolution Levying Taxes.11-51-43County Tax Collectors to Collect Taxes.11-51-44Lien for Taxes.11-51-45Indication by County Tax Assessor on Assessment List of Property Located in Municipalities and Ascertainment of Value Thereof.11-51-46Preparation, Etc., of Assessment Forms, Etc., for Use by Tax Assessor.11-51-47Assessment Book of Tax Assessor.11-51-48Computation and Entry in Assessment Book of Amount of Property Tax Owed by Taxpayer.11-51-49Preparation and Contents of Certificate of Assessment.11-51-50Procedure for Collection of Taxes, Etc., by County Tax Collector Generally.11-51-51Preparation, Contents, and Effect of Receipt of Tax Collector.11-51-52Report of Tax Collector; Payment of Taxes Collected to Municipal Treasurers; Receipt of Municipal Treasurers.11-51-53Annual Settlement by Tax Collector and Payment of Balance of Taxes Collected.11-51-54Maintenance, Etc., of Separate Accounts and Funds for General and Special Taxes.11-51-55Crediting of Tax Collector with Municipal Taxes on Assessment List and with Taxes in Litigation Generally.11-51-56Charging Against Tax Collector of Insolvent Municipal Taxes and Taxes in Litigation.11-51-57Preparation, Etc., of List of Insolvents, Etc.11-51-58Collection of Insolvent Taxes; Monthly Reports, Payment and Settlement of Same.11-51-59Final Report by Tax Collector as to Uncollected Balances of Insolvent Taxes and Taxes in Litigation; Crediting of Tax Collector for Same.11-51-60Entry by Tax Collector in Docket Book of Municipal Taxes Due, Etc.11-51-61Proceedings for Sale of Land for Payment of Taxes - Decree of Sale.11-51-62Proceedings for Sale of Land for Payment of Taxes - Appeal by State from Decree of Sale.11-51-63Proceedings for Sale of Land for Payment of Taxes - Certificate of Purchase.11-51-64Proceedings for Sale of Land for Payment of Taxes - Execution of Deed to Purchaser.11-51-65Proceedings for Sale of Land for Payment of Taxes - Rights of Purchaser Where Tax Sale Invalid.11-51-66Proceedings for Sale of Land for Payment of Taxes - Duties of Tax Assessor as to Descriptive List.11-51-67Proceedings for Sale of Land for Payment of Taxes - Entry in Books of Department of Revenue of Municipal Taxes Due on Property; Amount for Which Property to Be Sold.11-51-68Proceedings for Sale of Land for Payment of Taxes - Payment of Municipality When Lands Bid in by State Sold by State.11-51-69Proceedings for Sale of Land for Payment of Taxes - Repayment of State When Sale of Lands Bid in by State Invalid and Purchase Money Refunded.11-51-70Proceedings When Tax Sale Cancelled.11-51-71Disposition of Redemption Money When Lands Redeemed.11-51-72Procedure for Recovery of Taxes Erroneously Paid.11-51-73Official Bonds of Probate Judge, County Tax, Assessor and County Tax Collector.11-51-74Commission of Tax Assessors and Tax Collectors.