(a) (1) Within thirty (30) days after the expiration of the period allowed for the payment of the first installment of general taxes, the county tax collector shall certify a list of the lands which have become delinquent by reason of the nonpayment of the annual installments within the time specified under ยง 14-90-907. However, in counties where collections are made in more than thirty-five (35) improvement districts, the collector shall have ninety (90) days within which to make the certification.
(2) Separate lists shall be made for each district if the collector collects the annual installments of more than one (1) district.
(b) On that list, the collector shall show the name of the supposed owner as it appears on the tax books, describe the delinquent lot, block, or parcel of land, and indicate after each description the amount of the delinquent installment and the year in which the installment became due.
(c) Until such time as the collector has certified the list of the lands which have become delinquent, the collector may continue to receive payment of the delinquent annual taxes in the same manner and to the same effect as if the payment had been made prior to the time it became delinquent.
Section: Previous 14-90-902 14-90-903 14-90-904 14-90-905 14-90-906 14-90-907 14-90-908 14-90-909 14-90-910 14-90-911 14-90-912 14-90-913 14-90-914 14-90-915 NextLast modified: November 15, 2016