Tax Executions (arts. 1 — 2)
Chapter 2 - State Administrative Organization, Administration, and Enforcement (arts. 1 — 5)Chapter 4 - Tax Sales (arts. 1 — 6)
Section 48-3-1 - [reserved] Execution for Collection of Money Due the State; Affidavit of Illegality.Section 48-3-2 - Executions Against Foreign Corporations.Section 48-3-3 - Executions for Nonpayment of Taxes Collectible by Tax Collectors and Tax Commissioners.Section 48-3-3.1 - Immediate Payment or Bond When Taxpayer Likely to Act to Prejudice or Render Ineffective Proceedings.Section 48-3-5 - Geographical Scope of Tax Executions.Section 48-3-6 - Levying Officers; Aggregate Multiple Executions.Section 48-3-7 - Issuance of Alias Tax Execution to Replace Lost Original; Conversion of Executions Into Electronic Form.Section 48-3-8 - Interest on Executions.Section 48-3-9 - Notice of Levy to Owner of Security Deed or Mortgage; Lists; Fees.Section 48-3-10 - Form of Notice.Section 48-3-11 - [reserved] Form of List of Security Deeds and Mortgages.Section 48-3-12 - Issuance of Garnishments by Tax Collectors and Tax Commissioners; Proceedings.Section 48-3-13 - Procedures to Petition to Reduce Unsatisfied Tax Execution to Final Judgment.Section 48-3-14 - Procedures to Petition to Reduce Unsatisfied Tax Execution to Final Judgment Against Nonresident; Notices.Section 48-3-15 - Demand for Jury Trial and Issues Available in Action to Reduce Execution to Judgment.Section 48-3-16 - Procedures When Respondent in Action to Reduce Execution to Judgment Fails to Appear.Section 48-3-17 - Grace Period After Order; Effect of Respondent’s Appearance.Section 48-3-18 - Deputies Acting for Named Officers; Secretary of State Relieved From Mailing Papers to Respondent.Section 48-3-19 - Transfer of Executions.Section 48-3-20 - Interest on Transferred Executions.Section 48-3-21 - Statute of Limitations for Tax Executions.Section 48-3-21.1 - Statute of Limitations for Enforcement of Executions for Ad Valorem Taxes of Less Than $5.00; Execution; Restriction on Adding Together Taxes to Exceed Limit.Section 48-3-22 - Statutory Limitations Applicable to Tax Executions.Section 48-3-23 - [reserved] Nulla Bona; Tolling of Statute of Limitations.Section 48-3-23.1 - Authorization for Commissioner to Develop Standards Which Will Provide a Mechanism to Discharge Debts or Obligations Barred by the Statute of Limitations.Section 48-3-24 - Interposition of Claims; Oath; Bond; Trial.Section 48-3-25 - Remittance of Money Collected on Process.Section 48-3-26 - Judicial Interference in Tax Levies.Section 48-3-27 - Obstructing Levying Officers; Penalty.Section 48-3-28 - Release of State Tax Execution Upon Full Satisfaction.Section 48-3-29 - [repealed] Publication of Information Regarding Executions; Withdrawal.Section 48-3-40 - Purpose; Application; Definitions.Section 48-3-41 - When Executions Issue.Section 48-3-42 - Filing; Effective Dates; Electronic Filings; Continuing Effectiveness.Section 48-3-43 - Availability of Information Via Electronic Means; Public Records; Unlawful Use of Data; Regulatory Authority.Section 48-3-44 - “released” Executions.