Chapter 84.56 - Collection of Taxes.

Chapter 84.56 - Collection of Taxes.

84.56.010 Establishment of tax rolls by treasurer—Public record—Tax roll account—Authority to receive, collect taxes.
84.56.020 Taxes collected by treasurer—Dates of delinquency—Tax statement notice concerning payment by check—Interest—Penalties—Extensions during state of emergency.
84.56.022 Tax statement to show voter-approved levies.
84.56.025 Waiver of interest and penalties—Circumstances—Provision of death certificate and affidavit for certain waivers.
84.56.029 Payment assistance.
84.56.035 Special assessments, excise taxes, or rates and charges—Collection by county treasurer authorized.
84.56.050 Treasurer's duties on receiving rolls—Notice of taxes due.
84.56.060 Tax receipts—Current tax only may be paid.
84.56.070 Personal property—Distraint and sale, notice, property incapable of manual delivery, property about to be removed or disposed of.
84.56.075 Issuance of warrant by court for property subject to distraint.
84.56.090 Distraint and sale of property about to be removed, dissipated, sold, or disposed of—Computation of taxes, entry on rolls, tax liens.
84.56.120 Removal of property from county or state after assessment without paying tax.
84.56.150 Removal of personalty—Certification of tax by treasurer.
84.56.160 Certification of statement of taxes and delinquency.
84.56.170 Collection of certified taxes—Remittance.
84.56.200 Removal of timber or improvements on which tax is delinquent—Penalty.
84.56.210 Severance of standing timber assessed as realty—Timber tax may be collected as personalty tax.
84.56.220 Lien of personalty tax follows insurance.
84.56.230 Monthly distribution of taxes collected.
84.56.240 Cancellation of uncollectible personalty taxes.
84.56.250 Penalty for willful noncollection to file delinquent list.
84.56.260 Continuing responsibility to collect taxes, special assessments, fees, rates, or other charges.
84.56.270 Court cancellation of personalty taxes more than four years delinquent.
84.56.280 Settlement with state for state taxes—Penalty.
84.56.290 Adjustment with state for reduced or canceled taxes and for taxes on assessments not on the certified assessment list.
84.56.300 Annual report of collections to county auditor.
84.56.310 Interested person may pay real property taxes—Limitation.
84.56.320 Recovery by occupant or tenant paying realty taxes.
84.56.330 Payment by mortgagee or other lienholder.
84.56.335 Manufactured/mobile home or park model trailer landlord tax responsibility.
84.56.340 Payment on part of parcel or tract or on undivided interest or fractional interest—Division—Certification—Appeal.
84.56.345 Alteration of property lines—Payment of taxes and assessments.
84.56.360 Separate ownership of improvements—Separate payment authorized.
84.56.370 Separate ownership of improvements—Procedure for segregation of improvement tax.
84.56.380 Separate ownership of improvements—Segregation or payment not to release lien.
84.56.430 Relisting and relevy of tax adjudged void.
84.56.440 Ships and vessels—Collection of fees and taxes—Delinquent fees and taxes—Extensions during state of emergency—Withholding decal for failure to pay taxes or fees.

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