Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
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).