§ 42-19108 – Issuance of tax bill
42-19108. Issuance of tax bill A. After personal property tax becomes delinquent, the county treasurer shall make and deliver to the sheriff a tax bill directing the sheriff to seize and sell as much of the personal property as is necessary to pay the taxes, interest and costs of seizure and sale. The treasurer: 1. […]
§ 42-19158 – Notice of intent to seize mobile home in possession of person not listed on tax bill
42-19158. Notice of intent to seize mobile home in possession of person not listed on tax bill A. If the sheriff is directed to seize and sell a mobile home that is found to be in the possession of a person who is other than the person listed on the tax bill issued by the […]
§ 42-19109 – Authority to seize and sell personal property for delinquent taxes
42-19109. Authority to seize and sell personal property for delinquent taxes A. The tax bill is the sheriff’s warrant of authority to seize and sell the personal property as required by this article. B. The sheriff’s authority to seize and sell personal property extends to all counties in the state. Except for wilful misconduct, the […]
§ 42-19159 – Owner’s action to collect delinquent tax from previous owner
42-19159. Owner’s action to collect delinquent tax from previous owner A. A person who purchases a mobile home and who subsequently pays taxes that were imposed by this article on the mobile home and that were levied and became delinquent when the mobile home was the property of a previous owner may bring an action […]
§ 42-19110 – Seizure of property
42-19110. Seizure of property A. After receiving a tax bill the sheriff shall: 1. Seize the property wherever it is found. 2. Advertise the property for sale at public auction for cash within one year after the date of the seizure. B. Under authority of the tax bill, the sheriff: 1. Shall seize the property. […]
§ 42-19160 – Delinquent taxes accruing under previous ownership
42-19160. Delinquent taxes accruing under previous ownership A. If delinquent taxes on a mobile home were levied and became delinquent when the mobile home was the property of a previous owner: 1. The county treasurer, on application and payment of a five dollar fee by the current owner, shall extend the due date for paying […]
§ 42-19111 – Notice of sale
42-19111. Notice of sale A. After seizing the property the sheriff shall give notice of the time, place and terms of sale by: 1. Posting three notices in the county where the property is to be sold. One of the notices shall be posted at the place where the property is located, and the other […]
§ 42-19112 – Redemption
42-19112. Redemption A. The owner of personal property, a lien claimant or a conditional vendor may redeem the property at any time before the actual sale by the sheriff by paying to the sheriff the taxes, interest and costs. B. The right to redeem terminates after the property is sold.
§ 42-19113 – Sale
42-19113. Sale A. The sheriff shall offer the personal property, or as much of the property as is necessary to pay the taxes, interest and costs of sale, at a public sale held at the time fixed in the notices. B. Any person, including the county, may bid at the sale, and the property shall […]
§ 42-19115 – Return of sale; distribution of proceeds
42-19115. Return of sale; distribution of proceeds A. The sheriff shall make return of the tax bill on or before the tenth day of the month following the sale and, if the property is sold to a person other than the county, shall pay to the county treasurer the total amount of all monies received. […]