Title 27

TAXATION AND FINANCE

27-41-1.

Taxes; when due, payable and collectible.

27-41-2.

Interlocal agreement for collection by county of ad valorem taxes due to municipality.

27-41-3.

Taxes levied for bonds, etc.; how installment payment of may be authorized.

27-41-5.

Provisions of chapter applicable to municipalities.

27-41-7.

Postponement of taxes in violation of prior contracts not authorized.

27-41-9.

Interest on taxes due; extension of due date by proclamation.

27-41-11.

Enforcement of payment of taxes; liability of person assessed for fees, penalties, costs, and interest on taxes due.

27-41-13.

Failure to pay one installment matures all installments.

27-41-15.

Taxes collected by sale of personalty.

27-41-17.

How installments reinstated.

27-41-19.

Collector to assess and collect certain taxes.

27-41-21.

Collection of taxes on railroads.

27-41-23.

Currency and warrants receivable for taxes generally.

27-41-25.

Certain county warrants receivable.

27-41-27.

Collector not to speculate in warrants.

27-41-29.

Furnishing of tax receipts to collectors; receipt books.

27-41-31.

Tax receipts given taxpayer; contents of receipt; duplicates of receipts; treatment of real property as to which previous taxes are delinquent; advance payment of taxes.

27-41-33.

Form and contents of tax receipts.

27-41-35.

Furnishing of tax receipt to taxpayer.

27-41-37.

Authority and duties of tax commission as to tax receipts.

27-41-39.

Collector's cash book; entry of each payment by collector; payment by one other than owner.

27-41-41.

Disposition of cash book.

27-41-43.

Disposition of book of duplicate receipts.

27-41-45.

Certification of assessment to other counties.

27-41-47.

Authority for collection of taxes in certain cases by sale of debts.

27-41-49.

Collection by sale; notice to debtor.

27-41-51.

Collection by sale; debts due taxpayer from state, county, city, town, village, or board.

27-41-53.

Collection by sale; redemption.

27-41-55.

Sales of land for taxes; advertisement.

27-41-57.

Sales of land for taxes; advertisement if no newspaper in county.

27-41-59.

Sales of land for taxes; conduct of sale.

27-41-61.

Sales of land for taxes; sale of city or town lots.

27-41-63.

Sales of land for taxes; penalty for sale of land after texes received.

27-41-65.

Sales of land for taxes; sale of land not sold at regular time.

27-41-67.

Sales of land for taxes; sale of land not sold at regular time; supplementary method.

27-41-69.

Sales of land for taxes; postponement of sales because of emergency.

27-41-71.

Sales of land for taxes; suits for prior sales.

27-41-73.

Sales of land for taxes; failure of purchaser to pay bid.

27-41-75.

Sales of land for taxes; receipt to purchaser.

27-41-77.

Sales of land for taxes; disposition of excess in amount bid.

27-41-79.

Sales of land for taxes; certified lists of lands sold.

27-41-81.

Sales of land for taxes; certified lists of lands sold.

27-41-83.

Liability and actions for trespass or waste on lands forfeited to state.

27-41-85.

Liability and actions for trespass or waste on lands forfeited to state; special counsel.

27-41-87.

Liability and actions for trespass or waste on lands forfeited to state; distribution of recoveries.

27-41-89.

Sections 27-41-81 to 27-41-87 as cumulative.

27-41-101.

Collection of taxes on personal property; notice to taxpayer demanding payment; filing of notice of tax lien; entry of judgment for taxes, interests, fees and costs; effect of judgment; execution of judgment generally; duration of lien.

27-41-103.

Collection of taxes on personal property; issuance of warrant to sheriff for seizure and sale of property generally.

27-41-105.

Collection of taxes on personal property; issuance of jeopardy warrant to sheriff; proceedings by circuit court clerk upon receipt of notice of tax lien; proceedings upon jeopardy warrant.

27-41-107.

Collection of taxes on personal property; execution of warrant by sheriff; fees of sheriff; manner of disposition of property.

27-41-109.

Collection of taxes on personal property; procedure where proceeds of sale of property not sufficient to satisfy claim for taxes.

27-43-1.

Notice to owners.

27-43-3.

Notice to owners; service of notice; fees.

27-43-4.

Notice, affidavits or certificates, and fees where lands sold for nonpaymentof municipal taxes.

27-43-5.

Notice of lienors.

27-43-7.

Notice to lienors; service.

27-43-9.

Liens; entry and certification.

27-43-11.

Liens; fees of clerk; failure to give notice.

27-45-1.

Duties of chancery clerk.

27-45-3.

Persons who may redeem land.

27-45-5.

Deposit of redemption funds; disposition.

27-45-7.

Mortgagee may redeem in part.

27-45-9.

Effect of redemption of part.

27-45-11.

Redemptions from municipal tax sales.

27-45-13.

redemption of lands sold by mistake.

27-45-15.

Sale of land paid on by mistake.

27-45-17.

Release by clerk of title to certain lands.

27-45-19.

Record of state tax lands.

27-45-21.

Certification by clerk of lands not redeemed.

27-45-23.

Conveyances to purchasers at tax sales.

27-45-25.

Duplicate of conveyance or release lost or destroyed.

27-45-27.

Rights of purchaser at tax sale; effect of lien; liability of county or municipal officers to purchasers.

27-45-29.

Lands sold by municipalities.