(a) Each county collector in this state shall be charged with the responsibility of collecting personal property taxes shown to be due by the taxpayer as reflected by the records in the county collector's office at the time the taxpayer pays the general taxes due on real estate.
(b) Except as provided in subdivisions (c)(2)-(4) of this section, a county collector knowingly accepting payment of general real estate taxes without requiring the payment of personal property taxes due as reflected by the records in the county collector's office shall be deemed guilty of a violation and upon conviction shall be fined in a sum not less than twenty-five dollars ($25.00) nor more than one hundred dollars ($100).
(c) (1) Except as provided in subdivisions (c)(2)-(4) of this section, it is the intention of this section to require the collection of personal property taxes as reflected by the records in the office of the county collector and to prevent a taxpayer from paying and the county collector from receiving payment of general real estate taxes without payment of personal property taxes if any personal property taxes are shown to be due.(2) The provisions of this section shall not prevent any person, firm, partnership, or corporation from paying general real estate taxes on property securing the payment of indebtedness due the person, firm, partnership, or corporation seeking to pay the taxes.(3) (A) Notwithstanding the other provisions of this section, a county collector shall accept payment of general real estate taxes on a parcel of property at the time the ownership of the property is being transferred if the taxpayer transferring title to the property has paid all delinquent personal property taxes.(B) (i) A county collector who receives a written or electronically delivered request from a person or entity facilitating the closing of a real estate transaction for a statement of all real estate taxes owed for the parcel or parcels being conveyed and any related delinquent personal property taxes owed by the owner of the parcel or parcels being conveyed shall respond in writing or by electronic mail within three (3) business days of receiving the request.(ii) If a county collector fails to comply with subdivision (c)(3)(B)(i) of this section, he or she shall accept the payment of the real estate taxes due on the parcel or parcels that were the subject of the request under subdivision (c)(3)(B)(i) of this section without requiring the payment of any related personal property taxes.(4) Furthermore, a purchaser in a foreclosure sale shall not be responsible for the payment of the personal property taxes required to be paid by this section.
(1) Except as provided in subdivisions (c)(2)-(4) of this section, it is the intention of this section to require the collection of personal property taxes as reflected by the records in the office of the county collector and to prevent a taxpayer from paying and the county collector from receiving payment of general real estate taxes without payment of personal property taxes if any personal property taxes are shown to be due.
(2) The provisions of this section shall not prevent any person, firm, partnership, or corporation from paying general real estate taxes on property securing the payment of indebtedness due the person, firm, partnership, or corporation seeking to pay the taxes.
(3) (A) Notwithstanding the other provisions of this section, a county collector shall accept payment of general real estate taxes on a parcel of property at the time the ownership of the property is being transferred if the taxpayer transferring title to the property has paid all delinquent personal property taxes.(B) (i) A county collector who receives a written or electronically delivered request from a person or entity facilitating the closing of a real estate transaction for a statement of all real estate taxes owed for the parcel or parcels being conveyed and any related delinquent personal property taxes owed by the owner of the parcel or parcels being conveyed shall respond in writing or by electronic mail within three (3) business days of receiving the request.(ii) If a county collector fails to comply with subdivision (c)(3)(B)(i) of this section, he or she shall accept the payment of the real estate taxes due on the parcel or parcels that were the subject of the request under subdivision (c)(3)(B)(i) of this section without requiring the payment of any related personal property taxes.
(A) Notwithstanding the other provisions of this section, a county collector shall accept payment of general real estate taxes on a parcel of property at the time the ownership of the property is being transferred if the taxpayer transferring title to the property has paid all delinquent personal property taxes.
(B) (i) A county collector who receives a written or electronically delivered request from a person or entity facilitating the closing of a real estate transaction for a statement of all real estate taxes owed for the parcel or parcels being conveyed and any related delinquent personal property taxes owed by the owner of the parcel or parcels being conveyed shall respond in writing or by electronic mail within three (3) business days of receiving the request.(ii) If a county collector fails to comply with subdivision (c)(3)(B)(i) of this section, he or she shall accept the payment of the real estate taxes due on the parcel or parcels that were the subject of the request under subdivision (c)(3)(B)(i) of this section without requiring the payment of any related personal property taxes.
(i) A county collector who receives a written or electronically delivered request from a person or entity facilitating the closing of a real estate transaction for a statement of all real estate taxes owed for the parcel or parcels being conveyed and any related delinquent personal property taxes owed by the owner of the parcel or parcels being conveyed shall respond in writing or by electronic mail within three (3) business days of receiving the request.
(ii) If a county collector fails to comply with subdivision (c)(3)(B)(i) of this section, he or she shall accept the payment of the real estate taxes due on the parcel or parcels that were the subject of the request under subdivision (c)(3)(B)(i) of this section without requiring the payment of any related personal property taxes.
(4) Furthermore, a purchaser in a foreclosure sale shall not be responsible for the payment of the personal property taxes required to be paid by this section.