§ 59-2-1301. Tax has effect of judgment -- Lien has effect of execution.

§ 59-2-1302. Assessor or treasurer's duties -- Collection of uniform fees and taxes on personal property -- Unpaid tax or unpaid uniform fee is a lien -- Delinquency interest -- Rate.

§ 59-2-1303. Seizure and sale -- Method and procedure.

§ 59-2-1304. Rate of previous year governs -- Proration among taxing units -- Effective date of boundary changes for assessment.

§ 59-2-1305. Entries of payments made -- Payments to county treasurer.

§ 59-2-1306. Collection after taxpayer moves from county -- Evidence of tax due -- Costs of collection.

§ 59-2-1307. Entries of tax payments made on rail cars or state-assessed commercial vehicles.

§ 59-2-1308. Property assessed by commission -- Collection procedures -- Exceptions.

§ 59-2-1308.5. Equal payment agreements.

§ 59-2-1309. Publication of delinquency -- Seizure and sale -- Redemption -- Distribution of proceeds.

§ 59-2-1310. Collection by seizure and sale -- Procedure -- Costs.

§ 59-2-1311. Treasurer to advise commission of taxes unpaid on its assessments -- Notice to property owners.

§ 59-2-1312. Examination of books of county officers by state officers.

§ 59-2-1313. Attorney general to prosecute delinquent officers.

§ 59-2-1314. Informalities and time prescribed for action -- Effect on validity of tax.

§ 59-2-1315. Disposition of fines and forfeitures.

§ 59-2-1316. Annual settlements between county assessor, county treasurer, and county auditor.

§ 59-2-1317. Tax notice -- Contents of notice -- Procedures and requirements for providing notice. (Effective 5/13/2014)

§ 59-2-1318. Date of payment of property tax -- Notation on assessment roll.

§ 59-2-1319. Receipts for payments -- Payment by warrant -- Cash payments required -- Exceptions.

§ 59-2-1320. Settlements with county legislative bodies.

§ 59-2-1321. Erroneous or illegal assessments -- Deductions and refunds.

§ 59-2-1322. Property assessed more than once.

§ 59-2-1323. Undivided interests in real estate -- Interest of delinquent co-owner only to be sold.

§ 59-2-1324. Taxes to be paid before distribution of estate of a deceased person.

§ 59-2-1325. Nature and extent of lien -- Time of attachment -- Effective date of boundary changes for assessment.

§ 59-2-1326. Illegal tax -- Injunction to restrain collection.

§ 59-2-1327. Payment of tax under protest -- Circumstances where authorized -- Action to recover tax paid.

§ 59-2-1328. Judgment or order against state or taxing entity -- Payment to taxpayer -- County recovery of portion of payment to taxpayer from the state or a taxing entity other than the county.

§ 59-2-1329. Right to injunction limited.

§ 59-2-1330. Payment of property taxes -- Payments to taxpayer by state or taxing entity -- Refund of penalties paid by taxpayer -- Refund of interest paid by taxpayer -- Payment of interest to taxpayer -- Judgment levy -- Objections to assessments by the commission -- Time periods for making payments to taxpayer.

§ 59-2-1331. Date tax is delinquent -- Penalty -- Interest -- Payments -- Refund of prepayment. (Effective 5/13/2014)

§ 59-2-1332. Extension of date of delinquency.

§ 59-2-1332.5. Mailing notice of delinquency or publication of delinquent list -- Contents -- Notice -- Definitions.

§ 59-2-1333. Errors or omissions -- In assessment book -- Authority to correct.

§ 59-2-1334. Omission, error, or defect in delinquent lists -- Republication.

§ 59-2-1335. Abbreviations permitted in proceedings.

§ 59-2-1337. Pro rata application of ad valorem tax on property taken by eminent domain or by right of entry agreement.

§ 59-2-1338. Record of delinquent taxes -- Contents of record.

§ 59-2-1339. Form of treasurer's certificate -- Contents of form.

§ 59-2-1342. Assessment and sale of property after attachment of county tax lien.

§ 59-2-1343. Tax Sale Listing.

§ 59-2-1345. Daily statement of accounts -- Audits.

§ 59-2-1346. Redemption -- Time allowed.

§ 59-2-1347. Redemption -- Adjustment or deferral of taxes -- Interest.

§ 59-2-1348. Certificate of redemption.

§ 59-2-1349. Co-owners -- Procedures for redemption.

§ 59-2-1350. Land irregularly or erroneously assessed not to be sold.

§ 59-2-1351. Sales by county -- Notice of tax sale -- Entries on record.

§ 59-2-1351.1. Tax sale -- Combining certain parcels -- Acceptable bids -- Deeds.

§ 59-2-1351.3. No purchaser at tax sale -- Property struck off to county.

§ 59-2-1351.5. Disposition of property struck off to county.

§ 59-2-1351.7. Partial interest tax sales.

§ 59-2-1352. Purchaser of invalid tax title -- Purchaser's lien -- Extent of lien -- Priority of lien -- Foreclosure of lien.

§ 59-2-1353. Foreclosure of lien claimed by county -- Time -- Venue -- Parties -- Pleading.

§ 59-2-1354. Notice of intention to foreclose -- Service of notice.

§ 59-2-1355. Trial -- Findings -- Decree.

§ 59-2-1356. Sale -- Certificate of sale to be issued.

§ 59-2-1357. Redemption at foreclosure sale.

§ 59-2-1358. Foreclosure deemed a cumulative remedy.

§ 59-2-1359. Collection of taxes -- Removal or destruction of property.

§ 59-2-1360. Proceedings before commission.

§ 59-2-1361. Notice of findings -- Proceedings in district court -- Injunction -- Determining taxes due -- Security during proceedings.

§ 59-2-1362. Certified copy of tax sale record prima facie evidence of regularity.

§ 59-2-1363. Misnomer or mistake as to ownership does not affect sale.

§ 59-2-1364. Record of deeds issued -- Acknowledgment.

§ 59-2-1365. Payment to taxing entities by county treasurer -- Investment of proceeds -- Transfer and receipt of money between taxing entities.

§ 59-2-1366. Apportionment of redemption or assignment money.

§ 59-2-1372. Auditor duties -- Final settlement with treasurer -- Delinquent Tax Control Account.