Delinquent deferred taxes, §48-5-78. Disapproval of application, §48-5-74. Distribution of deferred taxes and interest payments, §48-5-80. Restrictions on distributions from escrow account, §48-5-79. Escrow accounts. Deposit of prepayments into, §48-5-79. Restrictions on distributions, §48-5-79. Filing of incorrect information.