42-19101. Extension and levy of tax The rate of tax to be extended and levied against the personal property is the rate established pursuant to section 42-17151 in the taxing jurisdiction where the property is located.
42-19103. Proration of tax on property that is leased or rented from inventory The taxes that are levied on personal property that is periodically leased or rented from the inventory of retailers or wholesalers assessed pursuant to section 42-19005 shall be prorated by three hundred sixty-fifths to be determined by the number of days the […]
42-19106. Lien of taxes A. The tax that is levied against personal property is a lien against the property and is prior and superior to any other liens of every kind and description regardless of when another lien attached. B. The lien shall not be discharged until the taxes are paid or the title to […]
42-19107. Unlawful sale, transfer or removal of personal property; classification A. It is unlawful for the owner, a lienholder, a conditional vendor or any other person to knowingly sell or transfer personal property or remove it from its location until the taxes on the property are paid. B. A person who violates this section is […]
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. […]
42-19109. 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 […]
42-19110. 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. […]
42-19111. 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 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 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 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. […]
42-19117. Tax as debt against property owner; action to collect tax A. The tax on personal property is a debt against the owner to whom the property is assessed and against the owner’s successors and assigns. B. At the request of the county treasurer, the county attorney shall bring an action against the owner to […]
42-19118. Clearing uncollectible tax A. If the county treasurer, sheriff and county attorney are unable to locate both the personal property on which taxes have been assessed and the person owning the property or the owner’s successors or assigns, after diligent search by the sheriff, the tax may be declared uncollectible pursuant to this section. […]
