Sections:

• 4.35.010 Definitions.
• 4.35.020 Property subject to tax.
• 4.35.025 Exemptions.
• 4.35.030 Assessor’s duties.
• 4.35.040 Assessment of property at full and true value.
• 4.35.045 Exemptions – Disaster damage.
• 4.35.050 Property owners’ returns.
• 4.35.055 Failure to file return – Fee – Penalty.
• 4.35.060 Report of property acquisition by owner.
• 4.35.070 Assessment notice.
• 4.35.080 Board of equalization.
• 4.35.090 Assembly clerk ex officio clerk of board.
• 4.35.100 Appeal to board of equalization.
• 4.35.110 Tax levy fixed by assembly.
• 4.35.120 Liability for taxes on personal property.
• 4.35.130 Due date.
• 4.35.150 Rates of penalty and interest – Priority for crediting payments.
• 4.35.160 Demand for payment of personal property taxes.
• 4.35.170 Methods of collection.
• 4.35.180 Collection by distraint and sale.
• 4.35.190 Taxes lien against property.
• 4.35.200 Action for collection of tax.
• 4.35.210 Real property tax collection.
• 4.35.220 Foreclosure list.
• 4.35.230 Clearing delinquencies.
• 4.35.240 List to lienholder.
• 4.35.250 General foreclosure.
• 4.35.260 Answer and objection.
• 4.35.270 Judgment.
• 4.35.280 Transfer and appeal.
• 4.35.290 Redemption period.
• 4.35.300 Effect.
• 4.35.310 Additional liens.
• 4.35.320 Possession during redemption period.
• 4.35.330 Expiration.
• 4.35.340 Deed to municipality.
• 4.35.350 Disposition and sale of foreclosed property.
• 4.35.360 Repurchase by record owner.
• 4.35.370 Proceeds of tax sale.
• 4.35.410 Effect on purchase of irregularities, omissions or defects.
• 4.35.420 Enforcement of special assessments.