| 57-20-01 |
Real and personal property taxes ‑ When due and delinquent ‑ Penalties
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| 57-20-01.1 |
Extension of due date for property taxes when county treasurer's office is closed
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| 57-20-01.2 |
Penalty and interest waiver
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| 57-20-02 |
Tax list made out by county auditor
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| 57-20-03 |
Form of tax list
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| 57-20-04 |
Abstract of tax list to be sent to tax commissioner ‑ Reports
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| 57-20-05 |
Certificate of county auditor to tax list
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| 57-20-06 |
Tax lists delivered to treasurer
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| 57-20-07 |
County treasurer to be collector of taxes
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| 57-20-07.1 |
County treasurer to mail real estate tax statement ‑ Contents of statement
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| 57-20-07.2 |
State-paid property tax relief credit
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| 57-20-07.3 |
Centrally assessed company credit against payments in lieu of taxes
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| 57-20-08 |
Tax receipts filed with county auditor ‑ Copies retained and filed numerically by county treasurer
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| 57-20-09 |
Discount for early payment of tax
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| 57-20-10 |
Installment payments of real estate tax
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| 57-20-11 |
County warrants receivable for taxes
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| 57-20-12 |
Endorsement of road warrants
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| 57-20-13 |
Negotiable paper may be accepted for taxes and fees
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| 57-20-14 |
Acceptance subject to payment
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| 57-20-15 |
Deposit and refund
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| 57-20-16 |
Cancellation on nonpayment of paper
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| 57-20-17 |
Notice of cancellation
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| 57-20-18 |
Refund to balance books
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| 57-20-19 |
Right to pay up contracts for taxes
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| 57-20-20 |
Payment of tax under protest ‑ Determination of uncontested amount
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| 57-20-21 |
Segregation of contested amount of taxes paid under protest
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| 57-20-21.1 |
Priority for delinquent taxes
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| 57-20-22 |
Disposition of penalty and interest
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| 57-20-23 |
County responsible for collecting and transmitting state taxes
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| 57-20-24 |
Warrants to be drawn for money due owners
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| 57-20-25 |
County treasurer to transmit delinquent list to auditor
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| 57-20-26 |
Treasurer to give notice of tax lien by mail
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| 57-20-27 |
Mistake in name of owner does not invalidate tax lien
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| 57-20-28 |
Collection of real estate taxes on leasehold or other possessory interest
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