Chapter5. TAX COLLECTORS.  


§ 40-5-1. Keeping office open; visits to precincts.
§ 40-5-2. Deputies.
§ 40-5-3. Bonds.
§ 40-5-4. Commissions.
§ 40-5-5. Disposition of fees paid to collector on a salary basis.
§ 40-5-6. Fees for demand on delinquent taxpayers and for levy and sale of property.
§ 40-5-7. Demand on delinquent taxpayers.
§ 40-5-8. Costs on payment of delinquent taxes.
§ 40-5-9. Interest on delinquent taxes.
§ 40-5-10. Receipts on payment of delinquent taxes.
§ 40-5-11. Book of receipts with duplicate sheets.
§ 40-5-12. Payments by purchasers, lien holders or mortgagees of real estate.
§ 40-5-13. Payment when parcels of real estate listed separately.
§ 40-5-14. Levy and sale of personal property - Time; notice; location.
§ 40-5-15. Levy and sale of personal property - Application and disposition of proceeds.
§ 40-5-16. Levy and sale of personal property - Shares of stock.
§ 40-5-17. Levy and sale of personal property - When delinquent taxpayer has left county.
§ 40-5-18. Levy and sale of personal property - No property exempt.
§ 40-5-19. Sale of real property if personalty insufficient.
§ 40-5-20. Garnishment of delinquent taxpayers - Notice.
§ 40-5-21. Garnishment of delinquent taxpayers - Procedure.
§ 40-5-22. Garnishment of delinquent taxpayers - Fees.
§ 40-5-23. List of insolvents and list of errors in assessments - Reports; publication; advertisement costs.
§ 40-5-24. List of insolvents and list of errors in assessments — Examination and correction.
§ 40-5-25. List of insolvents and list of errors in assessments - Certification of corrected lists to Department of Revenue.
§ 40-5-26. New accounts of insolvent taxes and taxes in litigation stated with collector.
§ 40-5-27. Presiding officer of county commission to deliver list of insolvent taxpayers and taxes due to collector.
§ 40-5-28. Collection of insolvent taxes.
§ 40-5-29. Final report of uncollected balances of insolvent taxes.
§ 40-5-30. Report when collector retires from office.
§ 40-5-31. Taxpayer about to jeopardize possibility of collection - Duty of collector.
§ 40-5-32. Taxpayer about to jeopardize possibility of collection - Liability of collector for failure to act.
§ 40-5-33. Collection and report of countywide and school district taxes.
§ 40-5-34. Assessment and collection of escaped taxes - Procedure.
§ 40-5-35. Assessment and collection of escaped taxes - Report to assessor.
§ 40-5-36. Reports and payments into particular treasuries - Procedure.
§ 40-5-37. Reports and payments into particular treasuries - Failure to make report to Comptroller.
§ 40-5-38. Death of collector.
§ 40-5-39. Special taxes - Receipts on collection of special taxes.
§ 40-5-40. Special taxes - Payments on collection.
§ 40-5-41. Special taxes - Closing accounts on accomplishing purpose for which collected.
§ 40-5-42. Collection of taxes by action.
§ 40-5-43. Settlements with particular treasurers.
§ 40-5-44. Final settlements and payments by collectors.
§ 40-5-45. Mileage to and from seat of government.
§ 40-5-46. Lien of tax collector.
§ 40-5-47. Collection of ad valorem tax revenues earmarked for support of fire protection and emergency services.