TAXATION

  Action, condition precedent, 75.285

  Action, limitation, 75.29, 75.30

  Reassessed tax, 75.25

  Postponed, 75.64

  Recording, defined, 75.01

  Redemption, 75.01

  State-owned lands excluded, 74.65

  Validity, immaterial errors, 75.22

  Void:

  Action or claim, limitation, 75.24

  When, 75.26Tax deed issued under 75.14:

  Adverse possession notice, 75.144

  Authorized city, defer taking dwelling, 75.143

  Form, issued by county clerk, 75.16

  Minor or mentally incompetent, 75.03

  Mistake in notice, redemption period extended, 75.10

  Notice of application for, 75.12

  Notice proof not filed, effect of, 75.13

  Tax certificate:

  Validity, immaterial errors, 75.22

  Void by limitation, 75.20

Tax roll, see also Taxation - 23. Tax Rolls

  Collect taxes, who, 74.07

  Error corrected, 74.05, 74.43

  Retained by county treasurer, 74.63

  Returned to county treasurer, authorized city, 74.87

  Tax bill information, 74.09

  Transferred to county treasurer, 74.25

  Transferred to district treasurer, 74.03

Taxation district:

  Action, delinquent personal property taxes, 74.55

  Agreement on payments with county, 74.10

  Charge back and sharing of taxes due to error, 74.33

  Defined, 74.01

  Excessive assessment, claim for, 74.37

  In populous county, settlement, 74.23

  Instalment payments, authorized, 74.12

  Special charge against, 75.61

  Tax certificate or deed invalid, refund charged to, 75.25

  Unlawful taxes recovered from, 74.35

Taxation district clerk:

  Charge back of refunded or rescinded taxes, 74.41

  Reassessed tax certified to, enter on tax roll, 75.25

  Tax bill, prepare, 74.09

  Tax roll:

  Delivered when, 74.03

  Error corrected, 74.05

Taxation district treasurer:

  Bond, endorsed, 74.45

  Charge back and sharing of taxes due to error, 74.33

  Charge back of personal property taxes, 74.42

  Collect tax, 74.07

  Delinquent taxes, interest and penalties, 74.47

  Settle with other taxing jurisdictions, 74.23 to 74.31, 77.89 (3), 79.10 (7m)

  Fail to settle timely, 74.31

  Tax certificate, cancellation notice, 75.20

  Tax receipts received by, 74.19

  Tax roll:

  Delivered, when, 74.43

  Error corrected, 74.05

  Received when, 74.03

  Taxes paid to, 74.11 to 74.15

Taxing jurisdiction:

  Action to recover delinquent taxes, 74.53

  Agreement with county, 75.365

  Boundary revision, effect on taxes, 74.67

  Charge back of refunded or rescinded taxes, 74.41

  Defined, 74.01

  Delinquent taxes certified to county, 75.36

  Redemption funds received by, 75.05

Time:

  Action on tax certificate, 75.61, 75.62

  Action to bar former owner, 75.39

  Answer, 75.42

  Costs paid, 75.43

  Action to recover land conveyed by tax deed, 75.26 to 75.30

  Charge back, personal property taxes, 74.42

  Delinquent personal property taxes, action brought, 74.55

  Excessive assessment, claim filed or action commenced, 74.37

  Foreclosure of tax certificate, 75.19

  Defer taking dwelling, 75.195

  Foreclosure of tax lien, 75.521

  Mailed payment, 74.69, 75.002

  Owner notified of payment, 74.21

  Payment of taxes, 74.11, 74.12, 74.13

  Authorized city, 74.87

  Redemption period:

  Expiration, tax deed issued, 75.14

  Extended by mistake in notice, 75.10