Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

Property Tax Annotations


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T

805.0000 TAX COLLECTOR—DELINQUENT TAXES COLLECTED BY

See Delinquent Taxes

805.0001 Prepayment of Property Taxes. The tax collector may not accept for current expenditure voluntarily prepaid property tax to be applied against future tax liability. OAG 8/6/1985 (No. 85-104, Vol. 68, p. 223).