42-19157. Collection of delinquent taxes
Except as otherwise prescribed by this article, if a person who is liable for paying tax under this article evades or is delinquent in paying the tax, the tax shall be collected in the manner and by the officers prescribed by this chapter for collecting delinquent taxes on personal property. For delinquent tax report purposes, those officers shall use the method and procedures of identifying mobile homes as prescribed by the department of transportation.
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