42-17251. Extension of assessment roll to all taxing jurisdictions in the county; equalization A. Each county assessor shall compile the assessment roll, showing: 1. The total valuations of all property subject to taxation. 2. The valuation assessed to each taxpayer for each taxing jurisdiction in the county to show each assessment. 3. The total valuation […]
42-17252. Municipal assessment and tax roll A. The board of supervisors shall compute and carry out separate entries for each city and town in the county. This constitutes the assessment and tax roll for the city or town. B. When the roll is completed and the extensions are revised and equalized, no other roll may […]
42-17253. Computing municipal tax rate; levy A. Within five days after the assessment roll has been finally made, revised and equalized, the clerk of the board of supervisors shall: 1. Compute the assessed valuations of all cities and towns whose taxes are included in the roll. 2. Arrive at the total assessed valuation of all […]
42-17254. Assessment and collection of municipal taxes A. On or before the third Monday in August each year the county board of supervisors shall: 1. Assess the amount of taxes that is certified as having been levied for city and town purposes. 2. Designate the amount to be levied for such purposes on each one […]
42-17255. Remitting tax collections to municipality A. On or before the fifteenth day of each month the county treasurer shall pay to each city and town treasurer in the county all money collected during the previous month as taxes for the city or town. All interest earned on the monies collected shall be paid into […]
42-17256. Application of tax law to municipal taxes; special taxes and assessments A. General city and town taxes that are levied and assessed under this article are due and become delinquent and attach to and become a lien on the assessed property at the same time as county taxes. B. The provisions of law relating […]
42-17257. Notice of establishment or change in city, town or taxing district boundaries A. On or before November 1 of the year preceding the year in which assessments or taxes are to be levied, the governing body of each city, town, school district and community college district and other special taxing districts and assessment districts […]
