PART 2 TAX COLLECTORS 48-5-120

[Reserved] Election of tax 274 collectors; term of office; commission; vacancy. Oath of office for tax collectors. Bonds for tax collectors and tax commissioners. Approval, filing, and recording of bonds. Liability of tax collectors, tax commissioners, and sureties; action on bond. Collection before bond given and oath taken; penalty. Temporary appointee where tax collector or tax commissioner fails to give satisfactory bond. Training classes for county tax collectors and tax commissioners. Duties of tax collectors. Transfer of duties from outgoing to incoming tax collector or tax commissioner. Appointment in certain counties of chief deputy tax commissioner; filling vacancy in office of chief deputy; succession to office of tax commissioner. Allowance of insolvent lists; reissuance of executions before allowance of insolvent lists. Allocation of tax on insolvent lists; contents of list of insolvent taxpayers. Retention of copy of insolvent list by county governing authority; collection of executions. Disposition of insolvent lists. Crediting tax collectors and tax commissioners with insolvent lists. Extension of time to complete digests and pay taxes. Effect of collection or attempted collection of taxes before filing digest with commissioner. [Reserved] Schedule of defaulters. Sec. 48-5-137. 48-5-137.1. 48-5-138. 48-5-139. 48-5-140. 48-5-143. 48-5-144. 48-5-145. 48-5-146. 48-5-147. 48-5-148.