General Provisions
- § 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
- § 27-41-6. Deferral by municipalities of ad valorem tax on real property or inventory levied upon new capital investments in land, buildings or depreciable fixed assets and improvements made by certain small enterprises meeting investment and employment criteria
- § 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 tax receipts to collectors; receipt books; alternative electronic filing procedure
- § 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; online bidding and 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 taxes 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 through 27-41-87 as cumulative
