Designation of taxes on personal property as uncollectible.
1. The county treasurer may petition the board of county commissioners to designate as uncollectible those taxes on personal property:
(a) Which have been delinquent for 5 years or more;
(b) Whose amount, including penalties and costs, is $25 or less; and
(c) For whose collection all appropriate procedures have been followed and have proved unsuccessful.
Ê The board may grant or deny the petition with respect to any or all of those taxes.
2. No future liability attaches to the county assessor or the county treasurer for any taxes designated as uncollectible by the board of county commissioners under this section.
Last modified: February 27, 2006