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§ 105-349 - Appointment, term, qualifications, and bond of tax collectors and deputies. - 105-349. Appointment, term, qualifications, and bond of tax collectors and...
§ 105-350 - General duties of tax collectors. - 105-350. General duties of tax collectors. It shall be the...
§ 105-351 - Authority of successor collector. - 105-351. Authority of successor collector. The successor in office of...
§ 105-352 - Delivery of tax receipts to tax collector; prerequisites; procedure upon default. - 105-352. Delivery of tax receipts to tax collector; prerequisites; procedure...
§ 105-353 - Place for collection of taxes. - 105-353. Place for collection of taxes. Taxes shall be payable...
§ 105-354 - Collections for districts and other units of local government. - 105-354. Collections for districts and other units of local government....
§ 105-355 - Creation of tax lien; date as of which lien attaches. - 105-355. Creation of tax lien; date as of which lien...
§ 105-356 - Priority of tax liens. - 105-356. Priority of tax liens. (a) On Real Property. -...
§ 105-357 - Payment of taxes. - 105-357. Payment of taxes. (a) Medium of Payment. - Taxes...
§ 105-358 - Waiver of penalties; partial payments. - 105-358. Waiver of penalties; partial payments. (a) Waiver. - A...
§ 105-359 - Prepayments. - 105-359. Prepayments. (a) To Whom Made. - Payments of taxes...
§ 105-360 - Due date; interest for nonpayment of taxes; discounts for prepayment; interest on overpayment of tax. - 105-360. Due date; interest for nonpayment of taxes; discounts for...
§ 105-361 - Statement of amount of taxes due. - 105-361. Statement of amount of taxes due. (a) Duty to...
§ 105-362 - Discharge of lien on real property. - 105-362. Discharge of lien on real property. (a) General Rule....
§ 105-363 - Remedies of cotenants and joint owners of real property. - 105-363. Remedies of cotenants and joint owners of real property....
§ 105-364 - Collection of taxes outside the taxing unit. - 105-364. Collection of taxes outside the taxing unit. (a) Duty...
§ 105-365 - Preference accorded taxes in liquidation of debtors' estates. - 105-365. Preference accorded taxes in liquidation of debtors' estates. In...
§ 105-365.1 - When and against whom collection remedies may be used. - 105-365.1. When and against whom collection remedies may be used....
§ 105-366 - Remedies against personal property. - 105-366. Remedies against personal property. (a) Authority to Proceed against...
§ 105-367 - Procedure for levy. - 105-367. Procedure for levy. (a) The levy upon the sale...
§ 105-368 - Procedure for attachment and garnishment. - 105-368. Procedure for attachment and garnishment. (a) Subject to the...
§ 105-369 - Advertisement of tax liens on real property for failure to pay taxes. - 105-369. Advertisement of tax liens on real property for failure...
§ 105-373 - Settlements. - 105-373. Settlements. (a) Annual Settlement of Tax Collector. - (1)...
§ 105-374 - Foreclosure of tax lien by action in nature of action to foreclose a mortgage. - 105-374. Foreclosure of tax lien by action in nature of...
§ 105-375 - In rem method of foreclosure. - 105-375. In rem method of foreclosure. (a) Intent of Section....
§ 105-376 - Taxing unit as purchaser at foreclosure sale; payment of purchase price; resale of property acquired by taxing unit. - 105-376. Taxing unit as purchaser at foreclosure sale; payment of...
§ 105-377 - Time for contesting validity of tax foreclosure title. - 105-377. Time for contesting validity of tax foreclosure title. Notwithstanding...
§ 105-378 - Limitation on use of remedies. - 105-378. Limitation on use of remedies. (a) Use of Remedies...