CHAPTER 16. COLLECTION OF PROPERTY TAXES
- Part 1. Notice and Payment
- 15-16-101. Treasurer to publish notice -- manner of publication.
- 15-16-102. Time for payment -- penalty for delinquency.
- 15-16-103. Special improvement districts with annual interest payments -- collection of special assessments for all special improvements.
- 15-16-104. Entry of payment -- receipt.
- 15-16-105. When property assessed more than once.
- 15-16-106. through reserved.
- 15-16-111. Repealed.
- 15-16-112. Repealed.
- 15-16-113. Repealed.
- 15-16-114. Repealed.
- 15-16-115. Repealed.
- 15-16-116. Repealed.
- 15-16-117. Repealed.
- 15-16-118. Minimum tax payment -- limitation of appeal.
- 15-16-119. Taxation of personal property -- duty of department -- collection by department of administration.
- 15-16-120. reserved.
- 15-16-121. Repealed.
- Part 2. Special Payment Provisions
- Part 3. Reporting Delinquent Taxes
- Part 4. Liens and Limitations
- Part 5. Collection by Suit
- Part 6. Refunds
- 15-16-601. Repealed.
- 15-16-602. Concurrent remedies.
- 15-16-603. Refund of taxes -- limitations on refunds.
- 15-16-604. Judicial review of tax refund denials.
- 15-16-605. Payment of refunds -- exception.
- 15-16-606. through reserved.
- 15-16-611. Reduction of property tax for property destroyed by natural disaster -- proration of taxes on replaced property.
- 15-16-612. Refund of tax paid.
- 15-16-613. Refund of certain taxes paid on migratory property.
- Part 7. Cancellations
- 15-16-701. Personal property taxes five years delinquent -- real property taxes ten years delinquent -- list.
- 15-16-702. Cancellation of taxes and obligations -- filing of lists.
- 15-16-703. Adjustment of accounts after cancellation.
- 15-16-704. Certain unpaid taxes uncollectible -- stricken from records.
- Part 8. Suspensions