Division 2 - OPTIONAL METHOD FOR LEVY AND COLLECTION OF PROPERTY TAXES
- Section 11-51-40 - Adoption 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
- Section 11-51-41 - When taxes due and delinquent
- Section 11-51-42 - Levy of taxes; certification and delivery to county tax assessor of copy of ordinance or resolution levying taxes
- Section 11-51-43 - County tax collectors to collect taxes
- Section 11-51-44 - Lien for taxes
- Section 11-51-45 - Indication by county tax assessor on assessment list of property located in municipalities and ascertainment of value thereof
- Section 11-51-46 - Preparation, etc., of assessment forms, etc., for use by tax assessor
- Section 11-51-47 - Assessment book of tax assessor
- Section 11-51-48 - Computation and entry in assessment book of amount of property tax owed by taxpayer
- Section 11-51-49 - Preparation and contents of certificate of assessment
- Section 11-51-50 - Procedure for collection of taxes, etc., by county tax collector generally
- Section 11-51-51 - Preparation, contents, and effect of receipt of tax collector
- Section 11-51-52 - Report of tax collector; payment of taxes collected to municipal treasurers; receipt of municipal treasurers
- Section 11-51-53 - Annual settlement by tax collector and payment of balance of taxes collected
- Section 11-51-54 - Maintenance, etc., of separate accounts and funds for general and special taxes
- Section 11-51-55 - Crediting of tax collector with municipal taxes on assessment list and with taxes in litigation generally
- Section 11-51-56 - Charging against tax collector of insolvent municipal taxes and taxes in litigation
- Section 11-51-57 - Preparation, etc., of list of insolvents, etc
- Section 11-51-58 - Collection of insolvent taxes; monthly reports, payment and settlement of same
- Section 11-51-59 - Final report by tax collector as to uncollected balances of insolvent taxes and taxes in litigation; crediting of tax collector for same
- Section 11-51-60 - Entry by tax collector in docket book of municipal taxes due, etc
- Section 11-51-61 - Proceedings for sale of land for payment of taxes - Decree of sale
- Section 11-51-62 - Proceedings for sale of land for payment of taxes - Appeal by state from decree of sale
- Section 11-51-63 - Proceedings for sale of land for payment of taxes - Certificate of purchase
- Section 11-51-64 - Proceedings for sale of land for payment of taxes - Execution of deed to purchaser
- Section 11-51-65 - Proceedings for sale of land for payment of taxes - Rights of purchaser where tax sale invalid
- Section 11-51-66 - Proceedings for sale of land for payment of taxes - Duties of tax assessor as to descriptive list
- Section 11-51-67 - Proceedings 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
- Section 11-51-68 - Proceedings for sale of land for payment of taxes - Payment of municipality when lands bid in by state sold by state
- Section 11-51-69 - Proceedings for sale of land for payment of taxes - Repayment of state when sale of lands bid in by state invalid and purchase money refunded
- Section 11-51-70 - Proceedings when tax sale cancelled
- Section 11-51-71 - Disposition of redemption money when lands redeemed
- Section 11-51-72 - Procedure for recovery of taxes erroneously paid
- Section 11-51-73 - Official bonds of probate judge, county tax, assessor and county tax collector
- Section 11-51-74 - Commission of tax assessors and tax collectors