(a) The charters, and all the amendments thereto, of all municipal corporations within this state designated as cities of the second class and incorporated towns may be surrendered, all offices held thereunto abolished, and the territory and inhabitants thereof remanded to the government of this state in the manner provided in this chapter. (b) Before […]
(a) (1) The charter of any incorporated town or city of the second class that has been inactive as an incorporated place for five (5) years or longer shall be revoked by order of the county court of the county in which the incorporated town or city of the second class is located. (2) Upon […]
(a) (1) When the county court shall have made the order mentioned in § 14-39-102, the charter, and all amendments thereto, of any such municipal corporation shall be deemed to be surrendered and repealed and shall then cease to exist. (2) The population and territory thereof theretofore governed under and by virtue of the charter […]
(a) As to all municipal corporations in this state whose charters may be surrendered and repealed under the provisions of this chapter, the Governor shall appoint an officer for the extinct corporations, respectively, to be known as a receiver and back-tax collector. (b) The receiver and back-tax collector shall take the oath required of other […]
(a) As soon as appointed and qualified, the receiver and back-tax collector shall enter upon the duties of his or her office. (b) It shall be the receiver and back-tax collector’s duty, and he or she is empowered, to take possession of all books, papers, and documents pertaining to the assessment and collection of taxes […]
(a) Every six (6) months the receiver and back-tax collector shall make to the circuit court, in the county in which the extinct corporation was situated, a full, clear, and complete statement showing all taxes collected and settled, and all in his or her hands that remain to be collected and settled. (b) (1) The […]
The receiver and back-tax collector shall receive such compensation for his or her services as shall be fixed by the county court of the county in which the extinct corporation was situated.
(a) For the purpose of collecting the revenue embraced in the provisions of this chapter, the receiver and back-tax collector is empowered and authorized to file a general creditors’ bill in the name of the state, in behalf of all creditors, against all the delinquent taxpayers who owed taxes to the extinct corporation at the […]
(a) Publication shall make all creditors parties, with the right to relief as fully as if especially named. At any time, they may file with the clerks of the courts their claims, or attested copies, retaining the original, if they desire. However, the court may order that the original be produced and placed in the […]
Funds collected under this chapter shall be paid out by the Treasurer of State from time to time to those entitled thereto and in such manner as the circuit court may adjudge and decree, on the warrant of the receiver and back-tax collector, countersigned by the judge of the court.
(a) The receiver and back-tax collector shall make to the circuit court a full and complete statement of all the private property, if any, belonging to the extinct corporations, respectively. All such property shall be considered by the court as a part of the subject matter of the creditor’s bill. (b) The court shall make […]
