PROPERTY TAX COLLECTION
COMMENCEMENT OF COLLECTION PROCESS
Delivery of tax roll.
Correction of tax roll information.
Treasurers responsible for collection.
Property tax bill and related information.
Agreements on payments.
PAYMENT OF TAXES
Dates for payment of taxes, special assessments and special charges.
Multiple instalments payment option.
Taxes paid in advance of levy.
Payment of real property taxes by grantor and grantee.
Notification of payment of taxes from escrowed funds.
March settlement between counties and the state.
Settlement in certain taxation districts.
Failure to settle timely.
Sharing and charging back of taxes due to palpable errors.
Recovery of unlawful taxes.
Claim on excessive assessment.
Charging back refunded or rescinded taxes; sharing certain collected taxes.
Charge back of personal property taxes; subsequent distributions.
RETURN AND COLLECTION OF DELINQUENT TAXES
Return of unpaid taxes, special assessments and special charges.
Certificate of delinquent taxes; endorsement of treasurer's bond.
Interest and penalty on delinquent amounts.
Penalty for transfer of ownership.
Payment of delinquent taxes in instalments.
Discharge of delinquent taxes.
Personal liability for delinquent taxes and other costs.
Action to collect delinquent personal property taxes.
ISSUANCE OF TAX CERTIFICATE
Issuance of tax certificate.
Notice of issuance of tax certificate.
Correction of description on tax certificate.
Retention of tax certificate and other information.
Lands acquired by state.
Effect on taxes of revision of taxing jurisdiction boundary.
Rights of occupant or tenant who pays taxes.