| 57-22-01 |
Treasurer to give notice
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| 57-22-02 |
Treasurer to make list of delinquent taxes ‑ Notice by mail
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| 57-22-02.1 |
County auditor to maintain record of delinquent personal property taxes
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| 57-22-03 |
List to be delivered to sheriff ‑ Duties of sheriff
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| 57-22-04 |
Distraint ‑ Notice of sale ‑ Sale ‑ Surplus
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| 57-22-05 |
Property exempt from distraint
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| 57-22-06 |
Sheriff may use other process
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| 57-22-07 |
Sheriff to give receipts for taxes collected
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| 57-22-08 |
Sheriff to file statement with and pay collections to county treasurer
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| 57-22-09 |
Sheriff to file annual report with county auditor
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| 57-22-10 |
County auditor to maintain record of delinquent personal taxes
|
| 57-22-11 |
Cancellation of uncollectible taxes
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| 57-22-12 |
Sheriff to retain tax lists
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| 57-22-13 |
When tax becomes lien
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| 57-22-13.1 |
Notice of sale given to county treasurer
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| 57-22-13.2 |
Property distrained by sheriff when taxes not paid
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| 57-22-14 |
Unlawful to dispose of personal property without paying tax ‑ Penalty
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| 57-22-15 |
Tax receipt required for shipment of emigrant movables
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| 57-22-16 |
Procedure when personal property is about to be sold or removed without payment of tax
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| 57-22-17 |
Personal property individually assessed ‑ Paramount lien
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| 57-22-18 |
Conditional sales ‑ Taxes payable before change of possession
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| 57-22-19 |
Lien of tax follows sale in bulk
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| 57-22-20 |
Precedence of lien for taxes
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| 57-22-21 |
Personal property taxes made lien on real estate
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| 57-22-21.1 |
Immediate assessment of personal property taxes
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| 57-22-21.2 |
Immediate collection of personal property taxes
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| 57-22-22 |
Extended personal property taxes to be collected with real estate taxes
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| 57-22-23 |
Priority of lien of extended personal property tax
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| 57-22-24 |
Collection of personal property taxes by action
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| 57-22-25 |
Fees of sheriff for distraint
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| 57-22-26 |
Deduction of personal property taxes from salaries, wages, and claims against public funds
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| 57-22-27 |
Who are subject to deductions
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| 57-22-28 |
Contract for payment of taxes shall not affect deductions
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| 57-22-29 |
Contract for tax collection ‑ Contracts validated
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| 57-22-30 |
Bond and reports of collectors
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| 57-22-31 |
Payment of taxes after judgment
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| 57-22-32 |
Collection from tax debtor who moves to another county ‑ Duty of county auditor
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| 57-22-33 |
Penalties
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