Division2. Optional Method for Levy and Collection of Property Taxes.


§ 11-51-40. Adoption of ordinance providing for payment of municipal taxes upon basis of state and county assessments for preceding tax year, etc.; operation under provisions of article by certain cities.
§ 11-51-41. When taxes due and delinquent.
§ 11-51-42. Levy of taxes; certification and delivery to county tax assessor of copy of ordinance or resolution levying taxes.
§ 11-51-43. County tax collectors to collect taxes.
§ 11-51-44. Lien for taxes.
§ 11-51-45. Indication by county tax assessor on assessment list of property located in municipalities and ascertainment of value thereof.
§ 11-51-46. Preparation, etc., of assessment forms, etc., for use by tax assessor.
§ 11-51-47. Assessment book of tax assessor.
§ 11-51-48. Computation and entry in assessment book of amount of property tax owed by taxpayer.
§ 11-51-49. Preparation and contents of certificate of assessment.
§ 11-51-50. Procedure for collection of taxes, etc., by county tax collector generally.
§ 11-51-51. Preparation, contents, and effect of receipt of tax collector.
§ 11-51-52. Report of tax collector; payment of taxes collected to municipal treasurers; receipt of municipal treasurers.
§ 11-51-53. Annual settlement by tax collector and payment of balance of taxes collected.
§ 11-51-54. Maintenance, etc., of separate accounts and funds for general and special taxes.
§ 11-51-55. Crediting of tax collector with municipal taxes on assessment list and with taxes in litigation generally.
§ 11-51-56. Charging against tax collector of insolvent municipal taxes and taxes in litigation.
§ 11-51-57. Preparation, etc., of list of insolvents, etc.
§ 11-51-58. Collection of insolvent taxes; monthly reports, payment and settlement of same.
§ 11-51-59. Final report by tax collector as to uncollected balances of insolvent taxes and taxes in litigation; crediting of tax collector for same.
§ 11-51-60. Entry by tax collector in docket book of municipal taxes due, etc.
§ 11-51-61. Proceedings for sale of land for payment of taxes - Decree of sale.
§ 11-51-62. Proceedings for sale of land for payment of taxes - Appeal by state from decree of sale.
§ 11-51-63. Proceedings for sale of land for payment of taxes - Certificate of purchase.
§ 11-51-64. Proceedings for sale of land for payment of taxes - Execution of deed to purchaser.
§ 11-51-65. Proceedings for sale of land for payment of taxes - Rights of purchaser where tax sale invalid.
§ 11-51-66. Proceedings for sale of land for payment of taxes - Duties of tax assessor as to descriptive list.
§ 11-51-67. Proceedings for sale of land for payment of taxes - Entry in books of Department of Revenue of municipal taxes due on property; amount for which property to be sold.
§ 11-51-68. Proceedings for sale of land for payment of taxes - Payment of municipality when lands bid in by state sold by state.
§ 11-51-69. Proceedings for sale of land for payment of taxes - Repayment of state when sale of lands bid in by state invalid and purchase money refunded.
§ 11-51-70. Proceedings when tax sale cancelled.
§ 11-51-71. Disposition of redemption money when lands redeemed.
§ 11-51-72. Procedure for recovery of taxes erroneously paid.
§ 11-51-73. Official bonds of probate judge, county tax, assessor and county tax collector.
§ 11-51-74. Commission of tax assessors and tax collectors.