Chapter 57-22 - COLLECTION OF DELINQUENT PERSONAL PROPERTY TAXES
- Section 57-22-01 - Treasurer to give notice
- Section 57-22-02 - Treasurer to make list of delinquent taxes - Notice by mail
- Section 57-22-02.1 - County auditor to maintain record of delinquent personal property taxes
- Section 57-22-03 - List to be delivered to sheriff - Duties of sheriff
- Section 57-22-04 - Distraint - Notice of sale - Sale - Surplus
- Section 57-22-05 - Property exempt from distraint
- Section 57-22-06 - Sheriff may use other process
- Section 57-22-07 - Sheriff to give receipts for taxes collected
- Section 57-22-08 - Sheriff to file statement with and pay collections to county treasurer
- Section 57-22-09 - Sheriff to file annual report with county auditor
- Section 57-22-10 - [Repealed]
- Section 57-22-11 - Cancellation of uncollectible taxes
- Section 57-22-12 - Sheriff to retain tax lists
- Section 57-22-13 - When tax becomes lien
- Section 57-22-13.1 - Notice of sale given to county treasurer
- Section 57-22-13.2 - Property distrained by sheriff when taxes not paid
- Section 57-22-14 - Unlawful to dispose of personal property without paying tax - Penalty
- Section 57-22-15 - [Repealed]
- Section 57-22-16 - Procedure when personal property is about to be sold or removed without payment of tax
- Section 57-22-17 - Personal property individually assessed - Paramount lien
- Section 57-22-18 - Conditional sales - Taxes payable before change of possession
- Section 57-22-19 - Lien of tax follows sale in bulk
- Section 57-22-20 - Precedence of lien for taxes
- Section 57-22-21 - Personal property taxes made lien on real estate
- Section 57-22-21.1 - Immediate assessment of personal property taxes
- Section 57-22-21.2 - Immediate collection of personal property taxes
- Section 57-22-22 - Extended personal property taxes to be collected with real estate taxes
- Section 57-22-23 - Priority of lien of extended personal property tax
- Section 57-22-24 - Collection of personal property taxes by action
- Section 57-22-25 - Fees of sheriff for distraint
- Section 57-22-26 - [Repealed]
- Section 57-22-27 - [Repealed]
- Section 57-22-28 - [Repealed]
- Section 57-22-29 - Contract for tax collection - Contracts validated
- Section 57-22-30 - Bond and reports of collectors
- Section 57-22-31 - Payment of taxes after judgment
- Section 57-22-32 - Collection from tax debtor who moves to another county - Duty of county auditor
- Section 57-22-33 - [Repealed]