BOARD01726

• Board Meeting Date: 3/22/2005
• Description: Current State Legislative Issues
• Board Meetings - Doc Type: Memo

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OFFICIALS CHARGED WITH THE DUTY OF COLLECTING TAXES TO COLLECT
SUCH TAXES AT THE TIME AND IN THE FORM AND MANNER AND WITH LIKE
INTEREST AND PENALTIES AS OTHER TAXES ARE COLLECTED AND, WHEN
COLLECTED, TO PAY THEM TO THE DISTRICT ORDERING THE LEVY AND
COLLECTION. THE PAYMENT OF SUCH COLLECTIONS SHALL BE MADE
MONTHLY TO THE TREASURER OF THE DISTRICT OR PAID INTO THE
DEPOSITORY THEREOF TO THE CREDIT OF THE DISTRICT. ALL TAXES
LEVIED, TOGETHER WITH INTEREST AND PENALTIES FOR DEFAULT IN
PAYMENT, AND ALL COLLECTION COSTS, SHALL CONSTITUTE, UNTIL PAID,
APERPETUALLlEN ON AND AGAINST THE PROPERTY TAXED, AND SUCH LIEN
SHALL BE ON A PARITY WITH THE TAX LIEN OF OTHER GENERAL TAXES.
37-49-111. Sale for delinquencies. IF THE TAXES LEVIED ARE NOT
PAID, DELINQUENT REAL PROPERTY SHALL BE SOLD AT THE REGULAR TAX
SALE FOR THE PAYMENT OF THE TAXES, INTEREST, AND PENALTIES IN THE
MANNER PROVIDED BY THE STATUTES OF THIS STATE FOR SELLING REAL
PROPERTY FOR THE NONPAYMENT OF GENERAL TAXES. IF THERE ARE NO
BIDS AT THE TAX SALE FOR THE PROPERTY SO OFFERED, THE PROPERTY
SHALL BE STRUCK OFF TO THE COUNTY, AND THE COUNTY SHALL ACCOUNT
TO THE DISTRICT IN THE SAME MANNER AS PROVIDED BY LAW FOR
ACCOUNTING FOR SCHOOL, TOWN, AND CITY TAXES. DELINQUENT
PERSONAL PROPERTY SHALL BE DISTRAlNED AND SOLD AS PROVIDED BY
LAW.

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37-49-112. Liability of property included in district. ALL REAL
PROPERTY INCLUDED WITHIN THE DISTRICT SHALL THEREAFTER BE SUBJECT
TO THE LEVY OF TAXES FOR THE PAYMENT OF ITS PROPORTIONATE SHARE
OF ANY GENERAL OBLIGATION INDEBTEDNESS OF THE DISTRICT
OUTSTANDING AT THE TIME OF INCLUSION AS PROVIDED IN THIS ARTICLE.

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HB05-1298