US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 10
      COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY
    63-1014.  REMOVAL OR SALE OR REPOSSESSION OF PERSONAL PROPERTY BEFORE
PAYMENT OF PROPERTY TAXES ON PROPERTY ROLLS. (1) Whenever any person, firm or
corporation owning any personal property shall desire to remove the personal
property from the county or sell or repossess the property before all property
taxes due and payable including the current year's taxes have been paid upon
the personal property, the property taxes shall be paid to the tax collector
upon demand and before the removal of the property from the county.  It shall
be the duty of the tax collector to collect the property taxes provided for in
this section, and all the provisions of this chapter are hereby made available
to the tax collector in the collection of such taxes.
    (2)  It shall be a misdemeanor for any person, firm or corporation to move
from the county or sell or repossess any personal property or manufactured
home without the payment of the current year's property taxes or without
paying property taxes due and owing, and upon conviction the person, firm or
corporation shall, in addition to any penalty which the court may impose, pay
to the tax collector a sum not in excess of double the amount of property tax
which was collectible on the property removed or sold or repossessed, together
with all costs and late charges provided for in this chapter. The excess sum
shall be collected by the tax collector in the same manner as the original
property tax.