42-18051. Notice of tax; payment by electronic funds transfer A. Immediately on receiving the tax roll from the county board of supervisors, the county treasurer shall publish an official notice stating: 1. That the assessment and tax roll is now in the treasurer’s possession for collecting the taxes levied. 2. That the taxes on real […]
42-18052. Due dates and times; delinquency A. Except as provided in subsection C of this section, one-half of the amount of the taxes on real property and personal property is due and payable on October 1, and the remaining one-half of the taxes is due and payable on the following March 1. B. Except as […]
42-18053. Interest on delinquent taxes; exceptions; waiver A. Except as provided in subsection B of this section, all taxes bear interest from the time of delinquency at the rate of sixteen percent per year simple until paid. A fraction of a month is counted as a whole month. B. Interest shall not be collected: 1. […]
42-18054. Tax statements for mortgaged property; liability A. If property that is subject to taxation by the county assessor is mortgaged and the mortgagee, or a person acting for the mortgagee, by the terms of the mortgage agreement pays the tax on behalf of the mortgagor: 1. The county treasurer shall mail a statement of […]
42-18055. Posting payments; receipts A. When a tax is paid, the county treasurer shall record the date of payment and credit the payment to the person or property that is liable for the tax. B. Except as provided in subsection C, the treasurer shall provide a receipt for the payment stating: 1. The total amount […]
42-18056. Partial payment of taxes; certificates of purchase; delinquent taxes; payment plan agreement; fee A. At any time before either installment of the tax becomes delinquent, the county treasurer shall accept a partial payment or payments of the tax in an amount of at least ten percent of the installment and in an amount of […]
42-18057. Payment of tax by part owner; lien for contribution; allocation of tax lien in event of parcel split or consolidation A. If a parcel of real property is assessed in its entirety to one or more persons and part of the property belongs to another person who does not appear on the assessment roll: […]
42-18058. Collection and payment of tax on livestock in feedlot or stockyard; exceptions A. The operator of a feedlot or stockyard shall collect and remit the tax on feeder livestock that are confined at the feedlot or stockyard for fattening before sale for slaughter. The operator shall remit the tax quarterly to the county treasurer […]
42-18059. Payment of tax on property sold at judicial sale or by fiduciary If the tax has not been paid on property sold at judicial sale, or sold by an executor, administrator, guardian or trustee, the person making the sale shall pay the taxes, penalties and costs from the proceeds of the sale.
42-18060. Lien of fiduciary paying tax If the tax on property is assessed to a person as agent for another, or in a representative capacity, that person has a lien on that property or any property of the principal in the fiduciary’s possession until the fiduciary is indemnified against the tax payment, or if the […]
42-18061. Refund of overpayment due to change in tax roll; reversion of unclaimed refund A. If a change is made in the tax roll pursuant to law, the county treasurer shall refund any taxes that have been overpaid as a result of the change as follows: 1. If monies are available, the county treasurer shall […]
