[§657D-41] Taxes respecting personalty, money, credits, or realty; sale of property to enforce collection; redemption of property sold; penalty for nonpayment; notice of rights to beneficiaries of section. (a) This section applies to any general or special unpaid taxes or assessments, that fall due prior to or during the period of state military service, on personal property, money, or credits, or real property owned and occupied for dwelling, professional, business, or agricultural purposes by persons in state military service or the person's dependents at the commencement of the period of military service and still so occupied by the person's dependents or employees. This section does not apply to taxes on income.
(b) No sale of any property in subsection (a) shall be made to enforce the collection of any state or county tax or assessment, and no proceeding or action for that purpose shall commence, except upon leave of court granted upon application made by the state department of taxation or appropriate county agency. The court, unless in its opinion the ability of the person in military service to pay the taxes or assessments is not materially affected by reason of state military service, may stay the proceedings or the sale for a period of not more than sixty days after the termination of the period of military service of the person.
(c) When by law the property may be sold or forfeited to enforce the collection of the tax or assessment, the person in state military service shall have the right to redeem or commence an action to redeem the property, at any time not later than sixty days after the termination of state military service, but in no case later than sixty days after the date if this chapter is repealed; provided this shall not shorten any period provided by any other state or county law providing for that redemption.
(d) Whenever under this chapter any tax or assessment is not required to be paid when due, the tax or assessment due and unpaid shall bear interest until paid at the rate of six per cent a year, and no other penalty or interest shall be incurred by reason of the nonpayment. Any lien for the unpaid taxes or assessment shall also include the interest thereon. [L 1994, c 257, pt of §2]
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