Tax Collectors (§§ 48-5-120 — 48-5-165)
Section 48-5-70 - Short Title.Section 48-5-71 - Definitions.Section 48-5-72 - Homestead Tax Deferral for Individuals 62 or Older; Demonstration of Compliance With Part.Section 48-5-72.1 - Alternative to Tax Deferral Authorized by Code Section 48-5-72; Burden on Applicant to Demonstrate Compliance.Section 48-5-73 - Limitations on Grant of Homestead Tax Deferral.Section 48-5-74 - Application for Homestead Tax Deferral; Decision by Tax Official; Appeal Procedure.Section 48-5-75 - Rate of Interest on Amount of Deferred Taxes; Time of Accrual of Interest on Deferred Taxes.Section 48-5-76 - Deferred Taxes and Interest Constitute Prior Lien; Effect of Award for Year’s Support on Liens for Deferred Taxes.Section 48-5-77 - Annual Notification to Property Owner of Sum of Deferred Taxes and Interest Outstanding.Section 48-5-78 - Change in Ownership or Use Of, or Failure to Maintain Insurance On, Tax-deferred Homestead; Payment of Deferred Taxes, Interest, and Unsatisfied Liens.Section 48-5-79 - Prepayment of Deferred Taxes and Accrued Interest; Partial Payments.Section 48-5-80 - Distribution of Deferred Tax and Interest Payments; Duty to Keep Record of Property and Amount of Payment.Section 48-5-81 - Payment by Holder of Deed to Secure Debt or by Mortgagee; Effect on Right to Foreclose.Section 48-5-82 - Prohibition of Clauses Preventing Applications for Homestead Tax Deferral; Exceptions.Section 48-5-83 - Construction of Part.Section 48-5-84 - Penalties for Willfully Filing Incorrect Information.Section 48-5-120 - [reserved] Election of Tax Collectors; Term of Office; Commission; Vacancy.Section 48-5-121 - Oath of Office for Tax Collectors.Section 48-5-122 - Bonds for Tax Collectors and Tax Commissioners.Section 48-5-123 - Approval, Filing, and Recording of Bonds.Section 48-5-124 - Liability of Tax Collectors, Tax Commissioners, and Sureties; Action on Bond.Section 48-5-125 - Collection Before Bond Given and Oath Taken; Penalty.Section 48-5-126 - Temporary Appointee Where Tax Collector or Tax Commissioner Fails to Give Satisfactory Bond.Section 48-5-126.1 - Training Classes for County Tax Collectors and Tax Commissioners.Section 48-5-127 - Duties of Tax Collectors.Section 48-5-128 - Transfer of Duties From Outgoing to Incoming Tax Collector or Tax Commissioner.Section 48-5-128.1 - Appointment in Certain Counties of Chief Deputy Tax Commissioner; Filling Vacancy in Office of Chief Deputy; Succession to Office of Tax Commissioner.Section 48-5-129 - Allowance of Insolvent Lists; Reissuance of Executions Before Allowance of Insolvent Lists.Section 48-5-130 - Allocation of Tax on Insolvent Lists; Contents of List of Insolvent Taxpayers.Section 48-5-131 - Retention of Copy of Insolvent List by County Governing Authority; Collection of Executions.Section 48-5-132 - Disposition of Insolvent Lists.Section 48-5-133 - Crediting Tax Collectors and Tax Commissioners With Insolvent Lists.Section 48-5-134 - Extension of Time to Complete Digests and Pay Taxes.Section 48-5-135 - Effect of Collection or Attempted Collection of Taxes Before Filing Digest With Commissioner.Section 48-5-136 - [reserved] Schedule of Defaulters.Section 48-5-137 - Tax Collectors and Tax Commissioners as Ex Officio Sheriffs.Section 48-5-137.1 - Advertising as Additional Cost of Execution.Section 48-5-138 - Cashbook to Be Kept by Tax Collectors and Tax Commissioners; Recording Disbursements; Audit.Section 48-5-139 - Failure by Tax Collector or Tax Commissioner to Keep Cashbook; Penalty.Section 48-5-140 - Accountability of Tax Collectors and Tax Commissioners to County Governing Authority; Effect of Failure to Account; Appointment of Successor.Section 48-5-141 - Periodic Payment to Proper Officials of Money Collected by Tax Collector or Commissioner, Sheriff, or Constable.Section 48-5-142 - Weekly Report of Taxes Collected by Tax Collector or Tax Commissioner to County Governing Authority.Section 48-5-143 - Monthly Remittance of State Taxes to Commissioner.Section 48-5-144 - Furnishing Report Forms by Commissioner.Section 48-5-145 - Effect of Neglect of Duty by Tax Collector or Tax Commissioner.Section 48-5-146 - Receipt of Checks or Money Orders by Tax Commissioner or Tax Collector; Liability for Unpaid Checks or Money Orders; Penalty.Section 48-5-147 - Use of Lock Box System for Mailed Tax Returns and Payments.Section 48-5-148 - Interest on Unpaid Taxes; Rate; Record of Interest and Taxes Collected.Section 48-5-149 - [reserved] Rate of Interest and Penalty on Delinquent Ad Valorem Taxes in Certain Counties; Application During Appeal of Assessment.Section 48-5-150 - Alternative Provisions for Interest and Final Settlements; Rate of Interest; Reports; Forfeiture of Commissions.Section 48-5-151 - Interest Payments by Tax Collectors and Tax Commissioners.Section 48-5-152 - Effect of Failure to Collect Interest and Make Reports and Settlements; Penalty.Section 48-5-153 - Reports of Unpaid Taxes by Tax Collector and Tax Commissioner to Commissioner and County Governing Authority; Final Settlement Period.Section 48-5-154 - Annual Accounting Reports; Citations for Default, Negligence, or Bad Faith; Approval in Whole or in Part.Section 48-5-155 - Removal or Suspension of Tax Collector or Tax Commissioner Failing to Account or Defaulting; Opportunity for Hearing; Citation.Section 48-5-156 - Surety’s Right to Demand Release From Future Liability; Office Vacated by Failure to Provide New Bond; Liability of New Surety.Section 48-5-157 - Transfer of Executions to Tax Collector, Tax Commissioner, or Surety Held Liable for Failure to Collect Taxes; Subrogation.Section 48-5-158 - Nonliability of Tax Collector, Tax Commissioner, and Surety for Failure to Collect Taxes.Section 48-5-159 - False Reports of Taxes Collected by Tax Collector or Tax Commissioner Pursuant to This Article; Penalty.Section 48-5-160 - [reserved] Duty of Tax Collectors and Tax Commissioners to Keep Stub Book of Tax Receipts.Section 48-5-161 - Issue of Execution; Execution Docket; Levy Administration Fee; Collection; Inspection by Grand Jury.Section 48-5-162 - Penalties for Violations of Subsection (a) of Code Section 48-5-161.Section 48-5-163 - [reserved] Fee for Issuing Tax Executions; Allowance of Costs on Executions.Section 48-5-164 - Uncollected Taxes; Rights and Duties of Incoming and Outgoing Tax Collectors or Tax Commissioners.Section 48-5-165 - Duty of Tax Collector to Instruct Taxpayers That Negotiable Instruments Are to Be Made Payable to County Tax Office.Section 48-5-290 - Creation of County Board of Tax Assessors; Composition.Section 48-5-291 - Qualifications for Members; Approved Appraisal Courses; Rules and Regulations.Section 48-5-292 - Ineligibility of County Tax Assessors to Hold Other Offices; Applicability in Certain Counties.Section 48-5-293 - Oaths of Office.Section 48-5-294 - Compensation.Section 48-5-295 - Terms of Office; Vacancies; Removal by County Governing Authority.Section 48-5-295.1 - Performance Review Board.Section 48-5-295.2 - Independent Performance Review Board; Written Report; Withholding of Funds.Section 48-5-296 - Removal From Office on Petition of Freeholders; Appeals.Section 48-5-297 - Meetings.Section 48-5-298 - Selection of Chairman and Secretary; Employment Contracts With Persons to Assist Board; Payment of Expenses.Section 48-5-299 - Ascertainment of Taxable Property; Investigations; Assessments; Penalty on Unreturned Personal Property; Effect of Reduced Valuation.Section 48-5-299.1 - Designation of Board of Assessors to Receive Tax Returns.Section 48-5-300 - Power to Summon Witnesses and Require Production of Documents; Exempt Documents; Contempt Proceedings.Section 48-5-300.1 - Time Period for Taxation of Personal Property; Extension by Consent; Refunds.Section 48-5-301 - Time for Presentation of Returns by Tax Receiver or Tax Commissioner.Section 48-5-302 - Time for Completion of Revision and Assessment of Returns; Submission of Completed Digest to Commissioner.Section 48-5-303 - Correction of Mistakes in Digest; Notification of Correction.Section 48-5-304 - Conditions, Procedures, and Limitations on Approval of Tax Digests When Assessments in Arbitration or on Appeal; Withholding of Grants by Office of the State Treasurer.Section 48-5-305 - Valuation of Property Not in Digest.Section 48-5-306 - Annual Notice of Current Assessment; Contents; Posting Notice; New Assessment Description.Section 48-5-306.1 - Brochures Describing Exemptions and Preferential Assessments Available to Taxpayers.Section 48-5-306.2 - Annual Calculation and Certification of Estimated Roll-back Rate.Section 48-5-307 - Service of Papers; Fees.Section 48-5-308 - Effect of Part on Laws Granting Additional Authority to County Boards of Tax Assessors.Section 48-5-309 - Applicability to Counties Electing Members of Board of Tax Assessors.Section 48-5-310 - Temporary Collection of Taxes Pending Approval or Appeal of Disapproval of Digest.Section 48-5-311 - Creation of County Boards of Equalization; Duties; Review of Assessments; Appeals.Section 48-5-312 - [reserved] Status of Ad Valorem Taxes Pending Review in Certain Counties and Municipalities; Petition for Lower Assessment Due to Casualty.Section 48-5-313 - Applicability of Part.Section 48-5-314 - Confidentiality of Taxpayer Records; Exceptions; Penalties.Section 48-5-470 - Exemption of Driver Educational Motor Vehicles From Ad Valorem Taxation.Section 48-5-470.1 - Exemption of Motor Vehicles Used for Transporting Persons With Disabilities or Disabled Students to or From Educational Institutions.Section 48-5-470.2 - Exemption of Vans and Buses Owned by Religious Groups.Section 48-5-471 - Motor Vehicles Subject to Ad Valorem Taxation.Section 48-5-472 - Ad Valorem Taxation of Motor Vehicles Owned and Held by Dealers for Retail Sale.Section 48-5-473 - Returns for Taxation; Application for and Issuance of License Plates Upon Payment of Taxes Due.Section 48-5-474 - Application for Registration and Purchase of License Plate Constitutes Return; Form of Application.Section 48-5-475 - Tax Collectors and Tax Commissioners as Agents of Commissioner for Accepting Applications for Registration of Motor Vehicles.Section 48-5-476 - Collection Procedure When Taxing County Differs From County of Purchaser’s Residence.Section 48-5-477 - Requirement for Paying Tax Prior to Purchasing License Plate on Motor Vehicles Not Subject to Ad Valorem Taxation.Section 48-5-478 - Constitutional Exemption From Ad Valorem Taxation for Disabled Veterans.Section 48-5-478.1 - Ad Valorem Taxation; Exemption of Certain Motor Vehicles Owned by Former Prisoners of War.Section 48-5-478.2 - Tax Exemption for Veterans Awarded the Purple Heart Citation.Section 48-5-478.3 - Tax Exemption for Veterans Awarded Medal of Honor.Section 48-5-478.4 - Exemption From Ad Valorem Taxes for Motor Vehicle Owned by Veterans’ Organization.