Home Publications Guides, Manuals, and Reference Materials County Tax Collectors' Reference Manual (2012) Chapter 6000 Tax-Defaulted Property

Chapter 6000 Tax-Defaulted Property

County Tax Collectors' Reference Manual (2012)
Chapter 6000 - Tax-Defaulted Property
TABLE OF CONTENTS

• 6000. PURPOSE AND EFFECT

Tax-Default Process: Eligible Property

• 6100. GENERAL INFORMATION
• 6101. LIFE ESTATES
• 6102. CONDOMINIUMS
• 6103. UNDIVIDED INTEREST
• 6104. TIMESHARE ESTATES AND TIMESHARE PROJECTS
• 6105. STATE BOARD ROLL
• 6106. SUBDIVISION FILING

• 6110. GENERAL INFORMATION
• 6111. GAS AND OIL LEASEHOLD ESTATES
• 6112. PERSONAL PROPERTY AND POSSESSORY INTERESTS
• 6113. PROPERTY PREVIOUSLY TAX-DEFAULTED
• 6114. UNENFORCEABLE TAX LIEN
• 6115. WATER SYSTEM IMPROVEMENTS
• 6116. TRANSFER OF ERRONEOUS PAYMENT
• 6117. STREETS ASSESSED TO SUBDIVIDERS
• 6118. NATIVE AMERICAN ALLOTMENTS (OR HOMESTEADS)

• 6120. DEFAULT NUMBERS
• 6121. DEFAULT "ADDENDA" NUMBERS
• 6122. ENTRIES ON ROLL
• 6123. NOTICE TO AUDITOR
• 6124. NOTICE TO ASSESSOR

• 6130. AUTHORIZATION

• 6140. DATE OF SUBMISSION
• 6141. CONTENTS
• 6142. REPORT FORMAT

• 6150. DATE OF SUBMISSION

• 6200. CONDITIONS FOR CAUSE
• 6201. EFFECT OF RESCISSION

• 6300. AUTHORITY
• 6301. CONDITIONS FOR CAUSE
• 6302. CANCELLATION OF TAXES
• 6303. TAXES PAID PRIOR TO THE DEFAULT
• 6304. TAXES TRANSFERRED TO UNSECURED ROLL
• 6305. DUPLICATE DECLARATION OF TAX-DEFAULT

• 6310. GENERAL APPLICATION
• 6311. NOTICE TO STATE CONTROLLER
• 6312. NOTICE TO STATE CONTROLLER – FORM

• 6400. GENERAL PROCEDURES
• 6401. DAMAGE PERPETRATED ON TAX-DEFAULTED PROPERTY
• 6402. STATUTE OF LIMITATIONS

• 6000 General Overview: General Information
  
• 6100-6106 Declaration Process: Eligible Property
  
• 6110-6118 Declaration Process: Ineligible Property
  
• 6120-6124 Declaration Process: Administrative Information
  
• 6130 Declaration Process: Report to the Controller
  
• 6140-6142 Declaration Process: Summary Report
  
• 6150 Declaration Process: Detailed List Report
  
• 6200-6201 Rescission: General Information
  
• 6300-6305 Cancellation: General Information
  
• 6310-6312 Cancellation: Processing Procedures
  
• 6400-6402 Cancellation: Special Circumstances