CHAPTER 74
PROPERTY TAX COLLECTION
SUBCHAPTER I
DEFINITIONS
SUBCHAPTER II
COMMENCEMENT OF COLLECTION PROCESS
74.03 Delivery of tax rolls.
74.05 Correction of tax roll information.
74.07 Treasurers responsible for collection.
74.09 Property tax bill and related information.
74.10 Agreements on payments.
SUBCHAPTER III
PAYMENT OF TAXES
74.11 Dates for payment of taxes, special assessments and special charges.
74.12 Multiple instalments payment option.
74.13 Taxes paid in advance of levy.
74.15 Payment of real property taxes by grantor and grantee.
74.21 Notification of payment of taxes from escrowed funds.
SUBCHAPTER IV
SETTLEMENT
74.23 January settlement.
74.25 February settlement.
74.27 March settlement between counties and the state.
74.30 Settlement in certain taxation districts.
74.31 Failure to settle timely.
SUBCHAPTER V
ADJUSTMENT
74.33 Sharing and charging back of taxes due to palpable errors.
74.35 Recovery of unlawful taxes.
74.37 Claim on excessive assessment.
74.39 Court-ordered reassessment.
74.41 Charging back refunded or rescinded taxes; sharing certain collected taxes.
74.42 Charge back of personal property taxes; subsequent distributions.
SUBCHAPTER VI
RETURN AND COLLECTION OF DELINQUENT TAXES
74.43 Return of unpaid taxes, special assessments and special charges.
74.45 Certificate of delinquent taxes; endorsement of treasurer's bond.
74.47 Interest and penalty on delinquent amounts.
74.48 Penalty for transfer of ownership.
74.49 Payment of delinquent taxes in instalments.
74.51 Discharge of delinquent taxes.
74.53 Personal liability for delinquent taxes and other costs.
74.55 Action to collect delinquent personal property taxes.
SUBCHAPTER VII
ISSUANCE OF TAX CERTIFICATE
74.57 Issuance of tax certificate.
74.59 Notice of issuance of tax certificate.
74.61 Correction of description on tax certificate.
74.63 Retention of tax certificate and other information.
74.65 Lands acquired by state.
SUBCHAPTER VIII
MISCELLANEOUS
74.67 Effect on taxes of revision of taxing jurisdiction boundary.
74.71 Treasurer's receipts.
74.73 Rights of occupant or tenant who pays taxes.
