42-18001. County treasurer as tax collector; bond A. The county treasurer is ex officio tax collector and shall: 1. Collect all property taxes. 2. Apportion the taxes to the respective funds on or before the end of each month. B. Before assuming the duties of tax collector the county treasurer shall execute to the state […]
42-18002. Annual report by county treasurer; settlement of accounts; liability for failure to settle A. On or before August 15 of each year the county treasurer shall report to the board of supervisors: 1. The amount of taxes charged for collection during the preceding fiscal year on the roll. 2. The total collections for that […]
42-18003. Delivery of roll to county treasurer; resolution for collecting taxes A. On or before October 1 of each year the assessment and tax roll and the cross-index shall be delivered to the county treasurer. B. On completing the assessment and tax roll, the county board of supervisors shall adopt a resolution for the collection […]
42-18004. Transmitting statement of taxes due state to state treasurer Within ten days after the board of supervisors adopts the resolution for collection of taxes levied in the annual roll, the clerk of the board shall transmit to the state treasurer a written statement showing the amount of taxes due the state and contained in […]
42-18005. Property tax collection; liens assigned to state The county treasurer or board of supervisors, as applicable, may act as the agent for the state for the collection of property taxes under this chapter with respect to any tax liens that are assigned to the state or any property that is held by the state.
