Tax Collectors Rules and Regulations
§ 12d-13.001 - Definitions§ 12d-13.002 - When Taxes Are Due; Notice of Publication; Discount Payment Periods§ 12d-13.003 - Time of Final Settlement (repealed)§ 12d-13.004 - Interest on Delinquent Taxes§ 12d-13.005 - Discounts and Interest on Taxes When Parcel Is Subject to Value Adjustment Board Review§ 12d-13.006 - Procedure for the Correction of Errors by the Tax Collector; Correcting Erroneous or Incomplete Personal Property Assessments; Tax Certificate Corrections§ 12d-13.007 - Cutouts, Time for Requesting and Procedure§ 12d-13.008 - Discounts, Errors, Double Assessments, and Insolvencies Report§ 12d-13.009 - Refunds§ 12d-13.010 - Destruction of Twenty-year-old Tax Receipts (repealed)§ 12d-13.011 - Lien of Taxes (repealed)§ 12d-13.012 - Payment of Taxes Before Platting§ 12d-13.013 - Unpaid Taxes, Litigation, Sale of Tax Certificates or Issuance of Tax Warrants§ 12d-13.014 - Penalties or Interest, Collection on Roll§ 12d-13.015 - Posting of Tax Roll, Delivery of Tax Roll to Tax Collector and Clerk, and Destruction of Tax Rolls§ 12d-13.016 - Procedure, Property Acquired by a Governmental Unit, Payment of Taxes, Escrow Account§ 12d-13.017 - Distribution of Fractions of One Cent on Real and Personal Property Taxes Collected (repealed)§ 12d-13.019 - Collection of Interest or Penalties on Back Assessments§ 12d-13.020 - Dishonored Checks Received for Payment of Taxes and Tax Certificates, Procedure (repealed)§ 12d-13.021 - Computerized Mass Payment of Real Estate Taxes (repealed)§ 12d-13.022 - Installment Taxes: Filing of Applications, Preparation and Sending of Tax Notices, Delinquencies, Termination of Installment Plan§ 12d-13.023 - Installment Taxes: Distribution of Taxes and Interest, Schedule (repealed)§ 12d-13.024 - Installment Taxes: Tax Collector to Mail Applications (repealed)§ 12d-13.025 - Installment Taxes: Who May File an Application; Minimum Tax Bill (repealed)§ 12d-13.026 - Installment Taxes: Preparation and Mailing of Tax Notices (repealed)§ 12d-13.027 - Installment Taxes: Filing of Applications, Payment Schedules, Delinquencies, Termination of Installment Plan (repealed)§ 12d-13.028 - Homestead Tax Deferral – Definitions (repealed)§ 12d-13.029 - Property Tax Deferral – Sale of Deferred Payment Tax Certificates; Collection of Delinquent Undeferred and Deferred Taxes§ 12d-13.030 - Homestead Tax Deferral – Adjustment of Current Year’s Income (repealed)§ 12d-13.031 - Homestead Tax Deferral – Application; Approval; Income and Age Requirements; Outstanding Liens and Primary Mortgage (repealed)§ 12d-13.032 - Homestead Tax Deferral – Payment of Tax (repealed)§ 12d-13.033 - Homestead Tax Deferral – Notification to Tax Deferral Recipients (repealed)§ 12d-13.034 - Homestead Tax Deferral – Proof of Insurance (repealed)§ 12d-13.035 - Homestead Tax Deferral – Property Appraiser to Notify Tax Collector of Denial of Homestead Application (repealed)§ 12d-13.036 - Advertisement of Property With Delinquent Taxes§ 12d-13.037 - Collection of Taxes Before Certified Roll§ 12d-13.038 - Notice of Ad Valorem Taxes and Non-ad Valorem Assessments§ 12d-13.039 - Tax Certificate Notice (repealed)§ 12d-13.040 - Notice to Mortgagee of Real and Personal Property Taxes§ 12d-13.041 - Notice of Delinquent Real Property Taxes to Owners of Subsurface Rights (repealed)§ 12d-13.042 - Delinquent Personal Property Taxes, Warrants, Seizure, Fees of Tax Collectors§ 12d-13.044 - Sale of Personal Property After Seizure§ 12d-13.045 - Sale of Tax Certificates for Unpaid Taxes§ 12d-13.046 - Taxation of Governmental Property Under Lease to Non-governmental Lessee§ 12d-13.047 - Tax Certificates on Certain Homestead Property§ 12d-13.048 - Interest Rate on Tax Certificates (repealed)§ 12d-13.049 - Disposition of Real and Tangible Personal Property Taxes When Bankruptcy Is Filed (repealed)§ 12d-13.050 - Validity of Tax Certificates Sold on “improvements Only” on Real Property Tax Rolls§ 12d-13.051 - General Rules Governing Redemption, Purchase, or Transfer of Tax Certificates (repealed)§ 12d-13.052 - Redemption or Purchase of Tax Certificates Belonging to the County (repealed)§ 12d-13.053 - Redemption of Tax Certificates Sold to Purchaser Other Than County (repealed)§ 12d-13.054 - Transfer of Tax Certificates Sold to Purchaser Other Than County (repealed)§ 12d-13.0055 - Distribution to Taxing Authorities of Proceeds From the Sale of Seized Tangible Personal Property, the Sale or Redemption of Tax Certificates, or Tax Deed Sales§ 12d-13.055 - Redemption of Property After the Clerk Receives the Tax Collector’s Certification§ 12d-13.056 - Record of Tax Certificates Sold§ 12d-13.057 - Cancellation of Void Tax Certificates and Tax Deeds; Procedure§ 12d-13.058 - Cancellation of Tax Certificates, Suit by Holder (repealed)§ 12d-13.059 - Statute of Limitations on Tax Certificates and Tax Warrants (repealed)§ 12d-13.060 - Application for Obtaining Tax Deed by Certificate Holder; Fees§ 12d-13.061 - Minimum Standards for Property Information Reports Made in Connection With Tax Deed Applications§ 12d-13.062 - Notices; Advertising, Mailing, Delivering and Posting of Notice of Tax Deed Sale§ 12d-13.063 - Tax Deed Sale at Public Auction§ 12d-13.064 - Lands Available for Taxes (repealed)§ 12d-13.065 - Disbursement of Sale Proceeds (repealed)§ 12d-13.066 - Procedure, Tax Deed Corrections and Cancellations§ 12d-13.067 - Tax Collector’s Certification, Murphy Act Lands (repealed)§ 12d-13.0283 - Property Tax Deferral – Application; Tax Collector Responsibilities for Notification of Approval or Denial; Procedures for Taxes, Assessments, and Interests Not Deferred§ 12d-13.0285 - Property Tax Deferral – Procedures for Reporting the Current Value of All Outstanding Liens§ 12d-13.0287 - Property Tax Deferral – Appeal of Denied Tax Deferral and Imposed Penalties§ 12d-13.0355 - Deferred Tax on Lands Subject to Development Right Conveyances and Conservation Restriction Covenants (repealed)§ 12d-13.0455 - Electronic Issuance of Tax Certificates§ 12d-13.0625 - Priority for Fee Owners of Subsurface Rights