(a)(1) All taxes or assessments not delinquent but levied on the real property of this state in any road improvement district, fencing district, levee district, bridge district, drainage district, sewer district, street improvement district, sidewalk district, water district, light district, gas district, or any other district organized for the purpose of making any character of local improvements authorized by law, whether the district is situated within the corporate limits of a city or town, or otherwise, if not paid within the time provided for the payment thereof, shall be delinquent. The city collector, town collector, or any other person by whatever official title known, except the ex officio collector of the county where such property is situated, having in his custody or possessi
Free access — add to your briefcase to read the full text and ask questions with AI
(a) (1) All taxes or assessments not delinquent but levied on the real property of this state in any road improvement district, fencing district, levee district, bridge district, drainage district, sewer district, street improvement district, sidewalk district, water district, light district, gas district, or any other district organized for the purpose of making any character of local improvements authorized by law, whether the district is situated within the corporate limits of a city or town, or otherwise, if not paid within the time provided for the payment thereof, shall be delinquent. The city collector, town collector, or any other person by whatever official title known, except the ex officio collector of the county where such property is situated, having in his custody or possession tax books for the purpose of collecting the taxes in any district, shall make out and file a list of all real property of the county becoming delinquent. This shall be done within sixty (60) days after any delinquency. This list shall be filed with the county tax collector of the county in which the property is situated, upon a form to be approved by the county tax collector. (2) The ex officio collector of the county shall, in all respects, be subject to and shall comply with the provisions of this subchapter except that he shall file with the county tax collector the delinquent lists required by this subchapter within one hundred (100) days from the date the taxes become delinquent in his office. (b) The list shall be preceded with a caption, which may be in substance, as follows: Click here to view form. (c) The list shall include: (1) The name of the supposed owner as it appears on the tax books; (2) A description of the property; and (3) The amount of tax due thereon. (d) (1) On the list, the collector shall append his affidavit that it is true and correct. (2) The affidavit shall also state the time the list became delinquent. (e) The taxes shown delinquent by the list shall be designated as the delinquent taxes for the year in which they became payable. (f) A separate list shall be made for each improvement district. (g) On the margin of the lists, provisions shall be made for the extension of penalty and cost and for the redemption of the property.