SECTION 12-45-40. Publication of notice of certain tax rates.

Immediately upon the receipt of the tax duplicate for the year from the county auditor, the
county treasurer shall cause a notice to be inserted in one newspaper in his county stating
the rate per cent of the levy for State purposes and the rate per cent for all other purposes
on the duplicates for the current fiscal year and, if any special levies have been made on the
property of the school or other district not affecting an entire county, the total rate of levies
shall also be stated in such notice.

SECTION 12-45-60. Only taxes on duplicates or ordered by auditor shall be collected.

County treasurers are prohibited from collecting any tax except such as has been first
entered upon the tax duplicates of their respective counties or upon the order of the auditors
of such counties.

SECTION 12-45-70. Time for paying taxes; manner of collection; receipts for payment;
delegation of collection of taxes.

All taxes are due and payable between the thirtieth day of September and the fifteenth day
of January after their assessment in each year. The several county treasurers under the
direction and supervision of the Comptroller General shall collect the taxes in the manner
prescribed by law and give receipts therefore to the persons paying them. In the receipts
and tax notices the real estate paid on must be briefly described including tax map number
and an identifiable description and the value and a description of the personal property paid
on must be stated, together with the time the taxes are paid, the amount paid, and the
township where the property is located.

The treasurer, tax collector, or other official charged with the collection of ad valorem
property taxes in each county may delegate the collection of the property taxes to banks or
banking institutions, if each institution assigns, hypothecates, or pledges to the county, as
security for the collection, federal funds or federal, state, or municipal securities in an
amount adequate to prevent any loss to the county from any cause. Each institution shall
remit the taxes collected daily to the county official charged with the collections. The receipt
given to the taxpayer, in addition to the information required in this section and by Section 12-
37-2650, shall contain the name and office of the treasurer or tax collector of the county and
shall also show the name of the banking institution to which payment was made.

The county official charged with the collection of taxes shall send a list of the institutions
collecting the taxes to the Department of Public Safety. Each institution shall certify to the
Department of Public Safety that the taxes have been paid, and the Department of Public
Safety may accept certification in lieu of the tax receipt given to the taxpayer if that
certification contains the information required in Section 12-37-2650.