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General Provisions
§ 27-41-1. Taxes; when due, payable and collectible - Except as may otherwise be provided in Section 27-41-2, all...
§ 27-41-2. Interlocal agreement for collection by county of ad valorem taxes due to municipality - If the governing authorities of a municipality and a county...
§ 27-41-3. Taxes levied for bonds, etc.; how installment payment of may be authorized - The board of supervisors or municipal or other taxing districts,...
§ 27-41-5. Provisions of chapter applicable to municipalities - The provisions of this chapter shall apply to all municipalities...
§ 27-41-7. Postponement of taxes in violation of prior contracts not authorized - Nothing in Sections 27-41-3 and 27-41-5 shall be construed to...
§ 27-41-9. Interest on taxes due; extension of due date by proclamation - The interest charge of one percent (1%) shall be collected...
§ 27-41-11. Enforcement of payment of taxes; liability of person assessed for fees, penalties, costs, and interest on taxes due - It shall be the duty of every person assessed with...
§ 27-41-13. Failure to pay one installment matures all installments - The failure to pay the taxes due and collectible as...
§ 27-41-15. Taxes collected by sale of personalty - Upon default of the payment of any taxes upon the...
§ 27-41-17. How installments reinstated - Any taxpayer in default may at any time prior to...
§ 27-41-19. Collector to assess and collect certain taxes - Where the offices of tax collector and assessor are separate,...
§ 27-41-21. Collection of taxes on railroads - The tax collectors shall collect the taxes from railroads and...
§ 27-41-23. Currency and warrants receivable for taxes generally - All coins made current by the laws of the United...
§ 27-41-25. Certain county warrants receivable - It shall be the duty of the county superintendent of...
§ 27-41-27. Collector not to speculate in warrants - A warrant against the state shall not be received from...
§ 27-41-33. Form and contents of tax receipts - The board of supervisors of each county shall furnish its...
§ 27-41-35. Furnishing of tax receipt to taxpayer - The tax collector shall give to everyone paying taxes a...
§ 27-41-37. Authority and duties of tax commission as to tax receipts - The state tax commission is hereby authorized and directed to...
§ 27-41-39. Collector's cash book; entry of each payment by collector; payment by one other than owner - Each tax collector shall enter in a well-bound cash book...
§ 27-41-41. Disposition of cash book - It shall be the duty of the tax collector to...
§ 27-41-43. Disposition of book of duplicate receipts - The book of duplicate receipts for taxes provided for, whether...
§ 27-41-45. Certification of assessment to other counties - When the collector shall not find property in his county...
§ 27-41-47. Authority for collection of taxes in certain cases by sale of debts - If the taxes assessed shall not be paid when due,...
§ 27-41-49. Collection by sale; notice to debtor - It shall be the duty of the collector to give...
§ 27-41-51. Collection by sale; debts due taxpayer from state, county, city, town, village, or board - The indebtedness of the state or any county, city, town,...
§ 27-41-53. Collection by sale; redemption - The owner of the debts or property sold under Sections...
§ 27-41-55. Sales of land for taxes; advertisement - Except as otherwise provided in Sections 27-41-2 and 27-41-59(2), after...
§ 27-41-57. Sales of land for taxes; advertisement if no newspaper in county - If there be no newspaper in the county, or if...
§ 27-41-61. Sales of land for taxes; sale of city or town lots - Land in cities, towns, or villages shall be sold by...
§ 27-41-63. Sales of land for taxes; penalty for sale of land after taxes received - If a tax collector sells any land after he shall...
§ 27-41-65. Sales of land for taxes; sale of land not sold at regular time - If from any cause a sale of any land for...
§ 27-41-67. Sales of land for taxes; sale of land not sold at regular time; supplementary method - If from inadvertence or oversight a sale of any land...
§ 27-41-69. Sales of land for taxes; postponement of sales because of emergency - In case of grave public emergency, to be determined by...
§ 27-41-71. Sales of land for taxes; suits for prior sales - No civil suit or action shall hereafter be brought by...
§ 27-41-73. Sales of land for taxes; failure of purchaser to pay bid - If the purchaser of land at tax sale shall not...
§ 27-41-75. Sales of land for taxes; receipt to purchaser - The tax collector shall, upon payment of the purchase price,...
§ 27-41-77. Sales of land for taxes; disposition of excess in amount bid - If any land be sold for more than the amount...
§ 27-41-79. Sales of land for taxes; certified lists of lands sold - The tax collector shall on or before the second Monday...
§ 27-41-81. Sales of land for taxes; certified lists of lands sold - The tax collector shall on or before the first Monday...
§ 27-41-83. Liability and actions for trespass or waste on lands forfeited to state - The owner of lands sold or struck off to this...
§ 27-41-85. Liability and actions for trespass or waste on lands forfeited to state; special counsel - The attorney general, by and with the consent of the...
§ 27-41-87. Liability and actions for trespass or waste on lands forfeited to state; distribution of recoveries - The board of supervisors of any county affected is hereby...
§ 27-41-89. Sections 27-41-81 through 27-41-87 as cumulative - Sections 27-41-81 through 27-41-87 are to be construed to be...
Ad Valorem Taxes Upon Personal Property
§ 27-41-103. Collection of taxes on personal property; issuance of warrant to sheriff for seizure and sale of property generally; employment of certain off-duty deputy sheriffs to seize and sell personal property - The tax collector may issue a warrant under his official...
§ 27-41-105. Collection of taxes on personal property; issuance of jeopardy warrant to sheriff or off-duty deputy sheriff; proceedings by circuit court clerk upon receipt of notice of tax lien; proceedings upon jeopardy warrant - If the tax collector has cause to believe and believes...
§ 27-41-107. Collection of taxes on personal property; execution of warrant by sheriff or off-duty deputy sheriff; compensation of sheriff and off-duty deputy sheriff; manner of disposition of property - The sheriff or off-duty deputy sheriff employed by the county...
§ 27-41-109. Collection of taxes on personal property; procedure where proceeds of sale of property not sufficient to satisfy claim for taxes - Whenever any property, personal or real, which is seized and...