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The statutes were updated in November, 2018, and contain all actions of the
2018 legislative session.

Title 32: Taxation and Finance

Chapter 133: ASSESSMENT AND COLLECTION OF TAXES

• Subchapter 001: ASSESSMENT GENERALLY
•    § 4601 Taxes to be uniformly assessed

•    § 4602 List upon which taxes are assessed

•    § 4603 Taxes assessed on defective list

•    § 4604 Assessment on corrected or amended list

•    § 4605 Assessment when appraisal on other than April 1

•    § 4606 Apportionment of assessment on transfer

•    § 4607 Effect of irregularities

•    § 4608 Resident ownership ratio

•    § 4609 Military personnel penalty and interest exemption

• Subchapter 002: COLLECTOR OF TAXES
•    § 4641 Liability for mistakes in the tax bill

•    § 4642 Indemnification

•    § 4643 Vacation of office upon failure to post additional bond

•    § 4644 Collector's duty on vacancy

•    § 4645 Successor's powers

•    § 4646 Duty to pay over collections

•    § 4647 Collector to direct application

•    § 4671 Delivery of tax bill to successor

•    § 4672 Liability of collector upon removal

•    § 4673 Successor's powers

•    § 4674 Disability of collector

•    § 4675 Death of delinquent collector

•    § 4691 Collector's liability generally

•    § 4692 Extent against delinquent collector

•    § 4693 Appeal-Procedure

•    § 4694 Bond by collector

•    § 4695 Superior Court's jurisdiction

•    § 4696 Distraint of collector's property

•    § 4697 Distraint by copy

•    § 4698 Excess realized on extent

•    § 4699 Discharge of imprisoned collector

•    §§ 4700, 4701 Omitted.

•    § 4702 Collection enjoined, time not reckoned

• Subchapter 003: COLLECTION OF STATE AND COUNTY TAXES
•    § 4731 Collection of State and county taxes

•    § 4732 Instructions on tax warrants

•    § 4733 Repealed. 2003, No. 122 (Adj. Sess.), § 294c.

•    § 4734 County treasurer's powers

•    § 4735 Extent against town

•    § 4736 Owner of property taken may recover over

•    § 4737 Extent against sheriff

•    § 4738 High bailiff's liability

•    § 4739 Tax to satisfy extent

• Subchapter 004: COLLECTION OF TOWN AND OTHER TAXES
•    § 4771 Warrant for collection of taxes

•    § 4772 Notice to taxpayers

•    § 4773 Date and method of payment; discount

•    § 4774 Discount allowed

•    § 4791 Tax bills delivered to treasurer

•    § 4792 Notice to taxpayers

•    § 4793 Warrant against delinquents

•    § 4794 Omissions

•    § 4795 Repealed. 1993, No. 68, § 5.

•    § 4796 Absconding taxpayers

•    § 4797 Taxes based on an amended or corrected grand list

•    § 4798 Warrants

•    § 4799 Hiring tax collector

•    § 4821 Procedure

•    § 4822 Limitation on action to recover tax paid under protest

•    § 4841 Collection delegated

•    § 4842 Notice to taxpayer

•    § 4843 Collection fees

•    § 4871 Article in warning

•    § 4872 Installment dates; discounts

•    § 4873 Interest on installments

•    § 4874 Delivery to collector of list of delinquents

•    § 4875 Absconding taxpayers

•    § 4876 Manner of collection

•    § 4877 Lien on real estate

•    § 4878 Effect on powers of tax collectors

•    § 4911 Forms of writs

•    § 4912 Warrant to be issued by a district judge for the collection of town and other taxes

•    § 4913 Warrant to be issued by treasurer of a town for collection of town and other taxes

•    § 4914 Judge's order for the assessment of a county tax

• Subchapter 005: ASSESSMENT AND COLLECTION IN UNORGANIZED TOWNS AND GORES
•    § 4961 Assessment of tax

•    § 4962 Tax bills delivered to the Director of Taxes; contents

•    § 4963 Warrants for collection of tax

•    § 4964 List on which county tax assessed

•    § 4965 County tax transmitted

•    § 4966 Supervisor's duties and powers

•    § 4967 Transmission of taxes and credit to special fund

•    § 4968 Recording sale of real estate

•    § 4969 Tax stabilization contracts

• Subchapter 006: ASSESSMENT AND COLLECTION IN UNIFIED TOWNS AND GORES OF ESSEX COUNTY
•    § 4981 Assessment of tax

•    § 4982 Salary and expenses of Supervisor and Board of Governors

•    § 4983 Repealed. 1999, No. 139 (Adj. Sess.), § 3, eff. May 18, 2000.

•    § 4984 County tax transmitted to supervisor

•    § 4985 Tax stabilization contracts

• Subchapter 007: ASSESSMENT AND COLLECTION OF POLL TAXES
•    § 5011 Omitted.

•    § 5012 Repealed. 1977, No. 118 (Adj. Sess.), § 12, eff. Feb. 3, 1978 for tax years beginning Jan. 1, 1978.

•    §§ 5013-5023 Omitted.

• Subchapter 008: TAX LIENS
•    § 5061 Force and effect of lien

•    § 5071 Filing and notice of lien

•    § 5072 Nature and effect of lien

•    § 5073 Form of lien

•    § 5074 Sales in fraud of lien

•    § 5075 Foreclosure of lien

•    § 5076 Sale and discharge of lien

•    § 5077 Duly recorded liens

•    § 5078 Fees for recording liens and discharge thereof

•    § 5079 Sale or transfer of mobile homes; collection of taxes

•    §§ 5091-5093 Omitted.

• Subchapter 009: DELINQUENT TAXES
•    § 5131 Supervision by Director

•    § 5132 Conferences; bulletins; forms

•    § 5133 Meetings of tax collectors

•    § 5134 Failure to attend meetings; compensation

•    § 5135 Returns to Director

•    § 5136 Interest on overdue taxes

•    § 5137 Recording delinquent payments

•    § 5138 Power of collector as to delinquent taxes

•    § 5139 Collection of taxes by sheriff

•    § 5140 Collection from estate of deceased

•    § 5141 Collection from earnings of municipal employees

•    § 5142 Delinquent taxes; interest and collection fees

•    § 5161 Omitted.

•    § 5162 List of delinquent taxpayers

•    § 5163 Certification

•    § 5164 Penalties

•    §§ 5165-5167 Repealed. 2013, No. 73, Section§ 35-37, eff. June 5, 2013.

•    § 5191 Property subject to distraint

•    § 5192 Distraint by copy

•    § 5193 Sale on distraint

•    § 5194 Repealed. 1979, No. 21.

•    § 5221 Commencement of action; disqualifications

•    § 5222 Taxes collectible by action

•    § 5223 Recognizance requirement

•    § 5224 Trustee process

•    § 5225 Repealed. 1971, No. 185 (Adj. Sess.), § 237, eff. March 29, 1972.

•    § 5226 Presumption of lawful assessment

•    § 5227 Judge not disqualified

•    § 5251 Definitions

•    § 5252 Levy and notice of sale; securing property

•    § 5253 Form of advertisement and notice of sale

•    § 5254 Sale of realty

•    § 5255 Report of sale; form

•    § 5256 Sale of lands subject to lease

•    § 5257 Sale of realty to satisfy personal property taxes

•    § 5258 Fees and costs allowed after warrant and levy recorded

•    § 5259 Municipality may acquire land on tax sale

•    § 5260 Redemption

•    § 5261 Deed by collector

•    § 5262 Recording lands not redeemed

•    § 5263 Limitation of actions against grantee in possession

•    § 5291 Disputing validity of tax

•    § 5292 Filing of taxpayer's objections

•    § 5293 Time limitation on assertion of defenses by taxpayer

•    § 5294 Time limitations on actions or suits by taxpayer

•    § 5295 Construction of limitation period

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