Chapter 74

CHAPTER 74

PROPERTY TAX COLLECTION

SUBCHAPTER I

DEFINITIONS

74.01   Definitions.

SUBCHAPTER II

COMMENCEMENT OF COLLECTION PROCESS

74.03   Delivery of tax rolls.

74.05   Correction of tax roll information.

74.07   Treasurers responsible for collection.

74.09   Property tax bill and related information.

74.10   Agreements on payments.

SUBCHAPTER III

PAYMENT OF TAXES

74.11   Dates for payment of taxes, special assessments and special charges.

74.12   Multiple installments payment option.

74.125   Public depositories.

74.13   Taxes paid in advance of levy.

74.15   Payment of real property taxes by grantor and grantee.

74.19   Tax receipts.

74.21   Notification of payment of taxes from escrowed funds.

SUBCHAPTER IV

SETTLEMENT

74.23   January settlement.

74.25   February settlement.

74.27   March settlement between counties and the state.

74.29   August settlement.

74.30   Settlement in certain taxation districts.

74.31   Failure to settle timely.

74.315   Omitted property.

SUBCHAPTER V

ADJUSTMENT

74.33   Sharing and charging back of taxes due to palpable errors.

74.35   Recovery of unlawful taxes.

74.37   Claim on excessive assessment.

74.39   Court-ordered reassessment.

74.41   Charging back refunded or rescinded taxes; sharing certain collected taxes.

74.42   Charge back of personal property taxes; subsequent distributions.

SUBCHAPTER VI

RETURN AND COLLECTION OF DELINQUENT TAXES

74.43   Return of unpaid taxes, special assessments and special charges.

74.45   Certificate of delinquent taxes; endorsement of treasurer’s bond.

74.47   Interest and penalty on delinquent amounts.

74.485   Charge for converting agricultural land.

74.49   Payment of delinquent taxes in installments.

74.51   Discharge of delinquent taxes.

74.53   Personal liability for delinquent taxes and other costs.

74.55   Action to collect delinquent personal property taxes.

SUBCHAPTER VII

ISSUANCE OF TAX CERTIFICATE

74.57   Issuance of tax certificate.

74.59   Notice of issuance of tax certificate.

74.61   Correction of description on tax certificate.

74.63   Retention of tax certificate and other information.

74.635   Sale of tax certificate revenues.

74.65   Lands acquired by state.

SUBCHAPTER VIII

MISCELLANEOUS

74.67   Effect on taxes of revision of taxing jurisdiction boundary.