42-18107. Additional penalty on listed property
A. A penalty of five dollars or five per cent of the delinquent taxes for which the tax lien is being sold, whichever is more, shall be added to the amount of taxes that are delinquent on each parcel of real property that is separately assessed and described in the list and notice.
B. This penalty:
1. Is imposed and is due on January 1 after the list is prepared pursuant to section 42-18106.
2. Shall be collected by the county treasurer.
Section: Previous 42-18061 42-18101 42-18102 42-18103 42-18104 42-18105 42-18106 42-18107 42-18108 42-18109 42-18110 42-18111 42-18112 42-18113 42-18114 NextLast modified: October 13, 2016