US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 10
      COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY
    63-1002.  PAYMENT OF DELINQUENCY -- ORDER -- RECEIPT. (1) Whenever a
delinquency exists for any year, the taxpayer may pay to the tax collector any
part of such delinquency together with the costs, late charges and interest.
Costs include certified mailings, title searches, advertising and all other
expenses for the processing and collection of the delinquency. Provided
however, that any delinquency shall be applied to costs, collection costs,
special assessments, charges, fees, interest, late charges and property tax in
the proportion each bears to the total amount due. Payment applied to the
property tax shall be posted directly to the roll.
    (2)  Payment may only be paid and accepted upon the oldest delinquency
standing on the records of the county tax collector wherein such payment is
made unless otherwise authorized by a judicial action. The second one-half
(1/2) shall not be considered current if the first one-half (1/2) is
delinquent.
    (3)  Upon payment of a delinquency, the tax collector shall issue to the
taxpayer a receipt, if requested by the taxpayer. In the event payment is
mailed to the tax collector, the cancelled check may serve as the receipt.
Payment of current taxes shall not invalidate any proceeding in the collection
of a delinquency.