42-18053. Interest on delinquent taxes; exceptions
A. Except as provided in subsection B of this section, all taxes bear interest from the time of delinquency at the rate of sixteen per cent per year simple until paid. A fraction of a month is counted as a whole month.
B. Interest shall not be collected:
1. If the delinquency is the result of an error by the county assessor or county treasurer.
2. If the full year tax for the year is paid on or before December 31 of the tax year. This paragraph applies regardless of whether payment of tax is due pursuant to section 42-18052, subsections A and B, or subsection C for an amount of tax one hundred dollars or less.
Section: Previous 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 42-18060 NextLast modified: October 13, 2016