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11-7-1 |
Ch. 11 — TAXATION |
Capitation Taxes |
Collection of Capitation Tax; List of Personalty |
While making the assessment required in article three of this chapter, it shall be the duty of the assessor and deputies to see every person in his county who i… |
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11-8-1 |
Ch. 11 — TAXATION |
Levies |
On Real and Personal Property for State Purposes |
The state levy, other than for bonded indebtedness, shall be as follows: On all real and personal property not exempt from taxation not to exceed ten cents on t… |
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11-8-2 |
Ch. 11 — TAXATION |
Levies |
Time for Estimates |
The county court of every county, the board of education of every school and independent school district, and the common council or other fiscal body in lieu th… |
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11-8-3 |
Ch. 11 — TAXATION |
Levies |
Levies by County Court |
At such session the county court shall ascertain the condition of the fiscal affairs of the county, and make up an itemized statement thereof, which shall set f… |
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11-8-4 |
Ch. 11 — TAXATION |
Levies |
Certification, Extension and Collection of County Levies |
When an order is made for a levy the clerk of such court shall, within three days thereafter, make out and certify as many copies thereof as may be necessary an… |
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11-8-5 |
Ch. 11 — TAXATION |
Levies |
Levies by Boards of Education |
At its session held on the first Tuesday in August as aforesaid, the board of education of each district and independent district, except the independent distri… |
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11-8-6 |
Ch. 11 — TAXATION |
Levies |
Certification, Extension and Collection of School Levies |
Within three days after the board of education has laid the levies for the various funds hereinbefore provided, it shall be the duty of the secretary of the boa… |
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11-8-7 |
Ch. 11 — TAXATION |
Levies |
Levies by Municipal Councils |
At its session held on the first Tuesday in August, as aforesaid, the common council of every municipal corporation shall ascertain the condition of the fiscal … |
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11-8-8 |
Ch. 11 — TAXATION |
Levies |
Certification of Municipal Levies |
Within three days after the council of every municipality has laid the levies as hereinbefore provided, it shall be the duty of the clerk, recorder or other rec… |
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11-8-9 |
Ch. 11 — TAXATION |
Levies |
Reversal of Levy on Supersedeas; Refund of Taxes |
To an order for any levy, a writ of supersedeas may be allowed by the circuit court of the county, or by the judge thereof in vacation, within forty days therea… |
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11-8-10 |
Ch. 11 — TAXATION |
Levies |
Additional and Debt Levies |
(a) If any county court, board of education, or common council of a municipal corporation be of opinion that the maximum rate of levy of taxes hereinbefore name… |
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11-8-11 |
Ch. 11 — TAXATION |
Levies |
Levy Elections |
The election authorized in section ten of this article may be held at any general election, or at a special election held for the purposes herein stated. Notice… |
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11-8-12 |
Ch. 11 — TAXATION |
Levies |
Use of Funds Restricted to Levy Purposes |
Any funds derived from levying of taxes under and pursuant to the provisions of this article shall be expended for the purposes for which levied and no other. |
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11-8-13 |
Ch. 11 — TAXATION |
Levies |
Unlawful Expenditures, Contracts or Levies |
It shall be unlawful for any county court, board of education, or council of a municipal corporation, or other body charged with the administration of the fisca… |
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11-8-14 |
Ch. 11 — TAXATION |
Levies |
Forms and Instructions for Levies |
The tax commissioner shall prepare and furnish forms and instructions for making up the statement required in sections three, five and seven relating to fiscal … |
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11-8-15 |
Ch. 11 — TAXATION |
Levies |
Emergency Levies Authorized |
The county court of any county in the State wherein the court house or jail thereof is in need of repair or has been or hereafter shall be destroyed by fire, st… |
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11-9-1 |
Ch. 11 — TAXATION |
Collection of Taxes |
Sheriff to Collect |
The sheriff shall be ex officio treasurer of the county and shall collect the taxes, except municipal taxes, assessed in his county for all purposes, subject to… |
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11-9-2 |
Ch. 11 — TAXATION |
Collection of Taxes |
Appointment of Collector; Bond |
The county court may appoint a collector in any county when necessary to collect any such taxes. Such collector shall have a reasonable time allowed him for mak… |
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11-9-3 |
Ch. 11 — TAXATION |
Collection of Taxes |
Collection by Constable |
Delinquent taxes may be collected by a constable or other person as provided in section twenty-five of this article. |
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11-9-4 |
Ch. 11 — TAXATION |
Collection of Taxes |
When Collection Commenced |
Each sheriff or collector shall commence his collections yearly on the first day of September, or as soon thereafter as he receives copies of the land and perso… |
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11-9-5 |
Ch. 11 — TAXATION |
Collection of Taxes |
Office of Sheriff |
The sheriff shall keep an office at the county seat, which shall be open daily during business hours. |
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11-9-6 |
Ch. 11 — TAXATION |
Collection of Taxes |
Notice of Time and Place for Payment |
It shall be the duty of the sheriff or collector to give notice by posting at not less than six public places in each magisterial district, for at least twenty … |
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11-9-7 |
Ch. 11 — TAXATION |
Collection of Taxes |
Time for Payment; Interest |
All taxes shall be paid to the sheriff by the persons liable therefor on or before the thirtieth day of November of the year for which they were levied, and the… |
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11-9-8 |
Ch. 11 — TAXATION |
Collection of Taxes |
Payment of Taxes by Joint Owner; Lien |
Where one joint owner of real estate pays the entire tax due on the same, he shall be subrogated to the lien of the State for so much of such taxes as should ha… |
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11-9-9 |
Ch. 11 — TAXATION |
Collection of Taxes |
Accounts by Sheriff |
The sheriff shall keep separate accounts in a well-bound book, in form prescribed by the tax commissioner, of all the taxes received and disbursed by him, for t… |
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11-9-10 |
Ch. 11 — TAXATION |
Collection of Taxes |
Distraint; Time |
Any goods or chattels in the county belonging to the person or estate assessed with taxes may be distrained therefor after the last day of November in the year … |
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11-9-11 |
Ch. 11 — TAXATION |
Collection of Taxes |
Distraint Where Land Located in More Than One County |
Where taxes are assessed on land, lying partly in one county and partly in another, the sheriff or collector of the county in which the taxes are so assessed ma… |
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11-9-12 |
Ch. 11 — TAXATION |
Collection of Taxes |
Distress Against Person in Possession |
A tenant or other person in possession of land, claiming under the party or estate assessed with taxes on such land, for the year or years in which he is so pos… |
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11-9-13 |
Ch. 11 — TAXATION |
Collection of Taxes |
Distraint of Property Encumbered |
No trust deed, mortgage upon, or sale of, goods or chattels shall prevent the same from being distrained and sold for taxes assessed against the grantor in such… |
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11-9-14 |
Ch. 11 — TAXATION |
Collection of Taxes |
Collection Out of Money in Hands of Another |
The assessor, sheriff, or collector may make written application to any person believed to be indebted to any other person assessed with taxes, or to have in hi… |
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11-9-15 |
Ch. 11 — TAXATION |
Collection of Taxes |
Return on Garnishment Notice; Judgment on Nonappearance |
The officer shall indorse the time and place of service on the original of such notice, and file it with the court or justice. If the person so notified do not … |
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11-9-16 |
Ch. 11 — TAXATION |
Collection of Taxes |
Proceedings on Appearance of Garnishee |
If the person so notified appear, he shall be interrogated on oath, and such evidence may be heard as shall be adduced, and judgment rendered as upon the whole … |
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11-9-17 |
Ch. 11 — TAXATION |
Collection of Taxes |
Distress Against Tenant or Vendee |
A tenant from whom payment shall be obtained by distress or otherwise, of taxes due from a person under whom he holds, shall have credit for the same against su… |
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11-9-18 |
Ch. 11 — TAXATION |
Collection of Taxes |
Payment by Fiduciary |
When a tax is paid by a fiduciary on the principal, interest or profit of money of an estate laid out or invested either under an order of court or otherwise, t… |
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11-9-19 |
Ch. 11 — TAXATION |
Collection of Taxes |
Receipt for Taxes |
The officer collecting any taxes shall deliver to the person paying the same a written or printed receipt therefor, specifying the number of capitations; the to… |
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11-9-20 |
Ch. 11 — TAXATION |
Collection of Taxes |
Delinquent Lists |
The sheriff or collector, after ascertaining which of the taxes assessed in his county can not be collected, shall, on or before the first Monday in June next s… |
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11-9-21 |
Ch. 11 — TAXATION |
Collection of Taxes |
How Oath to Delinquent List Taken |
The oath mentioned in the preceding section shall be subscribed and taken before some person authorized by law to administer oaths, who shall certify the same. |
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11-9-22 |
Ch. 11 — TAXATION |
Collection of Taxes |
Publication and Posting of Delinquent Lists |
A copy of each of such lists shall be posted at the front door of the courthouse of the county, at least two weeks before the session of the county court at whi… |
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11-9-23 |
Ch. 11 — TAXATION |
Collection of Taxes |
Correction of Delinquent Lists by County Court; Certification to Auditor; Payment Thereafter |
The sheriff or collector of every county shall, at or before the session of the county court at which the county levy is to be laid, present to such court three… |
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11-9-24 |
Ch. 11 — TAXATION |
Collection of Taxes |
Duties of Auditor as to Delinquent Lists |
It shall be the duty of the auditor to examine such lists, and if he have reason to believe that they or any of them are not correct, he shall return them to th… |
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11-9-25 |
Ch. 11 — TAXATION |
Collection of Taxes |
Collection of Taxes on Personalty |
A copy of the third list mentioned in section twenty of this article, when returned to the auditor, may be placed by him in the hands of the sheriff or collecto… |
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11-9-26 |
Ch. 11 — TAXATION |
Collection of Taxes |
Returning Delinquent Taxes Paid or Collectible |
Any officer who shall return in any such list real estate, persons or property as delinquent for the nonpayment of taxes, when such taxes shall have been actual… |
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11-9-27 |
Ch. 11 — TAXATION |
Collection of Taxes |
Payment of Taxes Into Treasury by Sheriff |
The taxes which by this article are directed to be collected for the State shall be paid into the treasury by the sheriff as follows: One-half of all such taxes… |
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11-9-28 |
Ch. 11 — TAXATION |
Collection of Taxes |
Procedure on Failure to Make Such Payment |
If any sheriff or collector fail to pay, as required by the preceding section, the auditor may proceed against him for the collection of the amount due, as prov… |
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11-9-29 |
Ch. 11 — TAXATION |
Collection of Taxes |
Penalty for Nonpayment |
Every sheriff or collector who fails to pay, as required by section twenty-seven of this article, shall be charged with interest on the amount in arrears from t… |
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11-9-30 |
Ch. 11 — TAXATION |
Collection of Taxes |
Collection by Suit |
In addition to all other remedies for the collection of taxes due the State, or any county, district or independent school district therein, the officer whose d… |
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11-9-31 |
Ch. 11 — TAXATION |
Collection of Taxes |
Remedies of Officer Paying Taxes Not Collected |
If any officer, whose duty it is to collect taxes, pay into the treasury of the State or of any county or town therein, taxes due by any person before the same … |
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11-9-32 |
Ch. 11 — TAXATION |
Collection of Taxes |
Definitions of Terms |
The words “tax,” “taxes,” “taxable” and “taxation” in this article shall be deemed to include county, district, independent school district and municipal levies… |
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11-10-1 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Lien For Taxes |
There shall be a lien on all real estate for the taxes assessed thereon, from the day fixed by law for the commencement of the assessment of such taxes, in each… |
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11-10-2 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Delinquent Record; Payment |
A record of all real estate returned delinquent for nonpayment of taxes shall be kept by the auditor in his office. Whenever any taxes are paid on property whic… |
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