42-17151. County, municipal, community college and school tax levy A. On or before the third Monday in August each year, the governing body of each county, city, town, community college district and school district shall: 1. Fix, levy and assess the amount to be raised from primary property taxation and secondary property taxation. This amount, […]
42-17152. Extending tax roll; limitation on residential property tax; effect of informalities A. As soon as the county board of supervisors finally determines the estimated amounts provided for in article 2 of this chapter, it shall assess taxes for the estimated amounts on the taxable property of the county, according and in proportion to the […]
42-17153. Lien for taxes; time lien attaches; priority A. Except as provided in subsection B of this section, a tax that is levied on real or personal property is a lien on the assessed property. B. A tax that is levied against personal property of a person who owns real property of a value of […]
42-17154. Attachment of lien to real and personal property, improvements and severed mineral rights A. Personal property is liable for taxes levied on real property, and real property is liable for taxes levied on personal property. A judgment against real property for nonpayment of taxes or assessed to the personal property of the same person […]
42-17155. County property tax information worksheet Within seven days after adopting the rates and levies pursuant to section 42-17151, the county board of supervisors shall compile and make available to the public the adopted property tax rates, levies and valuations for all taxing jurisdictions in the county on a worksheet prescribed by the department. The […]
