Title 42, Taxation

The county treasurer or board of supervisors, as applicable, may act as the agent for the state for the collection of property taxes under this chapter with respect to any tax liens that are assigned to the state or any property that is held by the state.

A. Immediately on receiving the tax roll from the county board of supervisors, the county treasurer shall publish an official notice stating: 1. That the assessment and tax roll is now in the treasurer's possession for collecting the taxes levied. 2. That the taxes on real proper…

A. Except as provided in subsection C of this section, one-half of the amount of the taxes on real property and personal property is due and payable on October 1, and the remaining one-half of the taxes is due and payable on the following March 1. B. Except as provided in subsect…

A. Except as provided in subsection B of this section, all taxes bear interest from the time of delinquency at the rate of sixteen percent 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 t…

A. If property that is subject to taxation by the county assessor is mortgaged and the mortgagee, or a person acting for the mortgagee, by the terms of the mortgage agreement pays the tax on behalf of the mortgagor: 1. The county treasurer shall mail or, on the request of the mor…

A. When a tax is paid, the county treasurer shall record the date of payment and credit the payment to the person or property that is liable for the tax. B. Except as provided in subsection C, the treasurer shall provide a receipt for the payment stating: 1. The total amount paid…

A. At any time before either installment of the tax becomes delinquent, the county treasurer shall accept a partial payment or payments of the tax in an amount of at least ten percent of the installment and in an amount of at least $10. The treasurer shall credit the taxpayer wit…

A. If a parcel of real property is assessed in its entirety to one or more persons and part of the property belongs to another person who does not appear on the assessment roll: 1. That person may pay a portion of the whole tax in proportion to the person's interest in the proper…

A. The operator of a feedlot or stockyard shall collect and remit the tax on feeder livestock that are confined at the feedlot or stockyard for fattening before sale for slaughter. The operator shall remit the tax quarterly to the county treasurer based on the aggregate of the ap…

If the tax has not been paid on property sold at judicial sale, or sold by an executor, administrator, guardian or trustee, the person making the sale shall pay the taxes, penalties and costs from the proceeds of the sale.

If the tax on property is assessed to a person as agent for another, or in a representative capacity, that person has a lien on that property or any property of the principal in the fiduciary's possession until the fiduciary is indemnified against the tax payment, or if the fiduc…

A. If a change is made in the tax roll pursuant to law, the county treasurer shall refund any taxes that have been overpaid as a result of the change as follows: 1. If monies are available, the county treasurer shall pay the refunds out of those monies in the current year. 2. If …

A. The county treasurer shall secure the payment of unpaid delinquent taxes by using the provisions of this article and articles 4, 5 and 6 of this chapter to sell the tax liens provided for in section 42-17154 and to foreclose the right to redeem. B. An insubstantial failure to …

A. The county treasurer shall maintain a record of delinquent taxes, listing the properties, owners of record and the amount of taxes, penalties and interest due. B. Any informality in maintaining the record does not affect its validity.

On or before September 1 of each year the county treasurer shall send by mail to the last known address of each person or firm that owes delinquent taxes notice that there are delinquent taxes against the real property that is assessed in the taxpayer's name.

A. The delinquent taxes for which a real property tax lien may be sold pursuant to this article are not limited to unpaid taxes for any particular year or years. B. The county treasurer shall advertise and sell the tax lien for the aggregate amount of all unpaid taxes that are de…

No sale for an unpaid tax may be commenced at a date later than five years after delinquency unless: 1. The sale is advertised within the five year period. 2. The failure to advertise within five years of the delinquency is due to a restraining order or injunction issued by a cou…

A. On or before December 31 of each year, the county treasurer shall prepare: 1. A list of all real property on which the taxes for prior tax years are unpaid and delinquent, describing the property as it is described on the tax roll. 2. An accompanying notice stating that the tr…

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 notic…

The county treasurer shall mail a copy of the notice of proposed sale to the owner of each parcel of property on the delinquent tax list at the owner's last known address.

A. The county treasurer shall post a correct copy of the list and notice required under section 42-18106 near the outer door of the office of the county treasurer. The list and notice shall remain posted for at least two weeks before the start date of the sale. B. The county trea…

A. The county treasurer shall record an affidavit stating the posting of the delinquent tax list and notice of the tax lien sale. B. Immediately after the last publication, each publisher who publishes the list and notice on the order of the county treasurer shall deliver to the …

A. If two or more lots or parcels are assessed as one parcel, the tax liens on them may be sold as a single tax lien on one parcel. B. The county assessor's parcel number and description of property with sufficient certainty to identify the quarter section or lot, block and tract…

A. The tax lien sale shall be held in February. B. On the day designated in the list and notice, the county treasurer shall begin the sale of all tax liens on real property that is described in the list and notice on which the taxes and charges have not been paid. The county trea…

A. If there is no bid for a tax lien, the county treasurer shall pass it for the time and shall reoffer it at the beginning of the sale on the next day until all tax liens are sold or until the county treasurer becomes satisfied that no more sales can be made. At that time the tr…

A real property tax lien shall be sold pursuant to this article to the person who pays the whole amount of delinquent taxes, interest, penalties and charges due on the property, and who in addition offers to accept the lowest rate of interest on the amount so paid to redeem the p…

(L26, Ch. 66, sec. 1. Eff. until 10/1/28) A. The sale of a real property tax lien does not extinguish any easement on or appurtenant to the property. B. The sale of a real property tax lien does not extinguish any lien for an assessment levied pursuant to title 48, chapter 4, 6 o…

A. The purchaser of a tax lien shall pay the purchase price in cash at a time the county treasurer determines but within fifteen days after the close of the sale. B. If the purchaser fails to pay the amount due: 1. The county treasurer shall resell the tax lien if the sale has no…

The county treasurer shall make a correct record of all sales of real property tax liens, known as the record of tax lien sales, containing: 1. The date of sale. 2. A description of each parcel on which a tax lien was sold. 3. The name of the owner, if known. 4. The name of the p…

A. The county treasurer shall make, execute and deliver a certificate of purchase to each purchaser at the sale for delinquent taxes or to each assignee. The treasurer may provide for a registered certificate in the treasurer's records in lieu of delivering a physical certificate…

The certificate of purchase or its certified copy is prima facie evidence of the correct performance and regularity of all acts pertaining to the tax lien sale and the validity and enforceability of the tax lien.

A. If a certificate of purchase is lost, destroyed or wrongfully withheld from the rightful owner, the purchaser of the certificate may file a notarized affidavit with the county treasurer attesting to the loss of the certificate. On presentation of the notarized affidavit, the c…

A. On or after June 1, if a person who holds a certificate of purchase desires to pay subsequent taxes, accrued interest and related fees due on the property, the person shall exhibit the certificate or receipt of registered certificate to the county treasurer. The treasurer shal…

A. If a person who holds a certificate of purchase does not exercise the option to pay subsequent taxes, accrued interest and related fees due on the property pursuant to section 42-18121, the county treasurer may require a person who desires to purchase a subsequent certificate …

A. If a tax lien is assigned to this state as provided by this article, the county treasurer shall sell, assign and deliver the certificate of purchase to any person who pays to the county treasurer the whole amount then due under the certificate, including interest, penalties an…

The county treasurer shall: 1. Distribute all monies collected or received under this chapter as delinquent or back taxes in the same manner and proportions as required by law with respect to other taxes. 2. Credit to the county general fund interest, penalties, charges and fees …

A. If it appears to the board of supervisors that any property is not worth the amount of taxes, interest, costs and penalties due or that the tax lien on the property would not sell for that amount, the board may compromise the taxes, interest and penalties with the owner or wit…

If by mistake or wrongful act of the county treasurer, recorder or assessor, or as a result of double assessment, a real property tax lien is sold on property on which no tax is due, the county treasurer shall hold the purchaser harmless by paying the purchaser the amount of the …

A county treasurer who knowingly refuses or fails to publish and post the list and notice of delinquent tax sales before February 15 or who knowingly refuses or fails to perform any of the duties imposed by this chapter is guilty of a class 2 misdemeanor.

A. If the certificate of purchase is not redeemed and the purchaser or the purchaser's heirs or assigns fail to commence an action to foreclose the right of redemption as provided by this chapter within ten years after the last day of the month in which the original certificate o…

A. A real property tax lien that is sold under article 3 of this chapter may be redeemed by: 1. The owner. 2. Any person that wants to pay on behalf of the owner by making a charitable gift. 3. The owner's agent, assignee or attorney. 4. Any person who has a legal or equitable cl…

A. A real property tax lien may be fully redeemed at any time: 1. Within three years after the date of tax lien sale. 2. After three years but before the delivery of a treasurer's deed to the certificate of purchase holder or the certificate of purchase holder's heirs or assigns.…

To redeem a real property tax lien, a person must pay to the county treasurer: 1. The amount for which the real property tax lien was sold, with interest at the rate stated in the certificate of purchase. 2. The amount of all taxes accruing on the real property after the sale and…

A. If a person requests to redeem a real property tax lien that was sold under article 3 of this chapter, and if the county treasurer is satisfied that the person has the right to redeem the tax lien, and if the person pays the amount due, the county treasurer shall issue to the …

A. On demand of any person who is entitled to redemption money held by the county treasurer, the treasurer shall pay the money to that person on the surrender of the certificate of purchase or on the redemption of the registered certificate for the redeemed tax lien. B. If only a…

(L26, Ch. 66, sec. 3 & Ch. 256, sec. 3. Eff. until 10/1/28) A. Except as provided in subsection B of this section, at any time beginning three years after the sale of a tax lien but not later than ten years after the last day of the month in which the lien was acquired pursuant t…