Chapter 84.56. Collection of taxes.  


Section 84.56.010. Establishment of tax rolls by treasurer—Public record—Tax roll account—Authority to receive, collect taxes.
Section 84.56.020. Taxes collected by treasurer—Dates of delinquency—Tax statement notice concerning payment by check—Interest—Penalties—Extensions during state of emergency.
Section 84.56.022. Tax statement to show voter-approved levies.
Section 84.56.025. Waiver of interest and penalties—Circumstances—Provision of death certificate and affidavit for certain waivers.
Section 84.56.035. Special assessments, excise taxes, or rates and charges—Collection by county treasurer authorized.
Section 84.56.050. Treasurer's duties on receiving rolls—Notice of taxes due.
Section 84.56.060. Tax receipts—Current tax only may be paid.
Section 84.56.070. Personal property—Distraint and sale, notice, property incapable of manual delivery, property about to be removed or disposed of.
Section 84.56.075. Issuance of warrant by court for property subject to distraint.
Section 84.56.090. Distraint and sale of property about to be removed, dissipated, sold, or disposed of—Computation of taxes, entry on rolls, tax liens.
Section 84.56.120. Removal of property from county or state after assessment without paying tax.
Section 84.56.150. Removal of personalty—Certification of tax by treasurer.
Section 84.56.160. Certification of statement of taxes and delinquency.
Section 84.56.170. Collection of certified taxes—Remittance.
Section 84.56.200. Removal of timber or improvements on which tax is delinquent—Penalty.
Section 84.56.210. Severance of standing timber assessed as realty—Timber tax may be collected as personalty tax.
Section 84.56.220. Lien of personalty tax follows insurance.
Section 84.56.230. Monthly distribution of taxes collected.
Section 84.56.240. Cancellation of uncollectible personalty taxes.
Section 84.56.250. Penalty for willful noncollection or failure to file delinquent list.
Section 84.56.260. Continuing responsibility to collect taxes, special assessments, fees, rates, or other charges.
Section 84.56.270. Court cancellation of personalty taxes more than four years delinquent.
Section 84.56.280. Settlement with state for state taxes—Penalty.
Section 84.56.290. Adjustment with state for reduced or canceled taxes and for taxes on assessments not on the certified assessment list.
Section 84.56.300. Annual report of collections to county auditor.
Section 84.56.310. Interested person may pay real property taxes—Limitation.
Section 84.56.320. Recovery by occupant or tenant paying realty taxes.
Section 84.56.330. Payment by mortgagee or other lien holder.
Section 84.56.335. Manufactured/mobile home or park model trailer landlord tax responsibility.
Section 84.56.340. Payment on part of parcel or tract or on undivided interest or fractional interest—Division—Certification—Appeal.
Section 84.56.345. Alteration of property lines—Payment of taxes and assessments.
Section 84.56.360. Separate ownership of improvements—Separate payment authorized.
Section 84.56.370. Separate ownership of improvements—Procedure for segregation of improvement tax.
Section 84.56.380. Separate ownership of improvements—Segregation or payment not to release lien.
Section 84.56.430. Relisting and relevy of tax adjudged void.
Section 84.56.440. Ships and vessels—Collection of fees and taxes—Delinquent fees and taxes—Extensions during state of emergency—Withholding decal for failure to pay taxes or fees.