42-18052. Due dates and times; delinquency
A. Except as provided in subsection C, one-half of the amount of the taxes on real property and personal property is due and payable on October 1, and the remaining one-half of the taxes is due and payable on the following March 1.
B. Except as provided in subsection C, one-half of the amount of the taxes that are unpaid is delinquent after November 1 at 5:00 p.m. and the remaining one-half that is unpaid is delinquent after the following May 1 at 5:00 p.m.
C. If the total amount of taxes is one hundred dollars or less:
1. The entire amount of the taxes is due and payable on October 1.
2. The entire amount that is unpaid is delinquent after November 1 at 5:00 p.m.
D. If the delinquency date is a Saturday, Sunday or other legal holiday, the time of delinquency is 5:00 p.m. on the next business day.
Section: Previous 42-17401 42-18001 42-18002 42-18003 42-18004 42-18005 42-18051 42-18052 42-18053 42-18054 42-18055 42-18056 42-18057 42-18058 42-18059 NextLast modified: October 13, 2016