Title 42 — Taxation

In administering this chapter the assessor has the same authority that is granted to county assessors under chapters 13 and 15 of this title and all other authority that is granted to county assessors under any law of this state and that does not conflict with this chapter.

A. The county assessor shall enter the valuation of personal property on the personal property tax roll. B. The personal property tax roll shall include: 1. The name and residence of the person who owns the personal property or who possesses the property and reports the property …

A. Improvements, appurtenances, wells, stock tanks and any other fixed property that is located on unpatented land, a mining claim or state land not secured by patented real property: 1. Shall be valued as personal property. 2. Are subject to sale as provided by this chapter. B. …

A. Except as provided by subsection C of this section, personal computers and general purpose computers used in a trade or business shall be valued as personal property. B. Operating system software necessary to enable the operation of personal computers, general purpose computer…

A. Personal property that is in transit through a county shall be assessed in the county where the owner is domiciled. B. Transient property that is used in business or commerce in this state shall be assessed in the county where it is found.

A. Subject to section 42-19103, personal property that is periodically leased or rented from the inventory of retailers or wholesalers shall be assessed in the same manner as other personal property included in class one pursuant to sections 42-12001 and 42-15001. B. The departme…

A. On or before August 30 the assessor shall mail a notice of valuation, in the form prescribed by the department, to either: 1. The owner of the personal property, if known. 2. The person in whose possession it is found at the time of valuation. B. The owner or person in possess…

A. On or before August 25 the assessor shall transmit the personal property valuations to the county treasurer. B. The personal property tax roll shall contain all valuations of personal property made by the assessor since the last preceding personal property tax roll.

A person who violates any provision of this article is guilty of a class 3 misdemeanor.

A. The owner of property that is valued by the assessor or the person in whose possession it is found may appeal to the assessor within thirty days after the date the notice was delivered by filing a petition with the assessor on a form prescribed by the department. The petition …

A. A person who appeals to the assessor pursuant to section 42-19051 may appeal to: 1. The county board of equalization, if a county board has been established in the county, within twenty days after the date of the assessor's notice of refusal or decision. The appeal shall be in…

The rate of tax to be extended and levied against the personal property is the rate established pursuant to section 42-17151 in the taxing jurisdiction where the property is located.

The taxes that are levied on personal property that is periodically leased or rented from the inventory of retailers or wholesalers assessed pursuant to section 42-19005 shall be prorated by three hundred sixty-fifths to be determined by the number of days the property is leased …

A. The tax that is levied against personal property is a lien against the property and is prior and superior to any other liens of every kind and description regardless of when another lien attached. B. The lien shall not be discharged until the taxes are paid or the title to the…

A. It is unlawful for the owner, a lienholder, a conditional vendor or any other person to knowingly sell or transfer personal property or remove it from its location until the taxes on the property are paid. B. A person who violates this section is guilty of a class 1 misdemeano…

A. After personal property tax becomes delinquent, the county treasurer shall make and deliver to the sheriff a tax bill directing the sheriff to seize and sell as much of the personal property as is necessary to pay the taxes, interest and costs of seizure and sale. The treasure…

A. The tax bill is the sheriff's warrant of authority to seize and sell the personal property as required by this article. B. The sheriff's authority to seize and sell personal property extends to all counties in the state. Except for wilful misconduct, the sheriff is not liable …

A. After receiving a tax bill the sheriff shall: 1. Seize the property wherever it is found. 2. Advertise the property for sale at public auction for cash within one year after the date of the seizure. B. Under authority of the tax bill, the sheriff: 1. Shall seize the property. …

A. After seizing the property the sheriff shall give notice of the time, place and terms of sale by: 1. Posting three notices in the county where the property is to be sold. One of the notices shall be posted at the place where the property is located, and the other two shall be …

A. The owner of personal property, a lien claimant or a conditional vendor may redeem the property at any time before the actual sale by the sheriff by paying to the sheriff the taxes, interest and costs. B. The right to redeem terminates after the property is sold.

A. The sheriff shall offer the personal property, or as much of the property as is necessary to pay the taxes, interest and costs of sale, at a public sale held at the time fixed in the notices. B. Any person, including the county, may bid at the sale, and the property shall be s…

A. The sheriff shall make return of the tax bill on or before the tenth day of the month following the sale and, if the property is sold to a person other than the county, shall pay to the county treasurer the total amount of all monies received. B. The treasurer shall distribute…

A. The tax on personal property is a debt against the owner to whom the property is assessed and against the owner's successors and assigns. B. At the request of the county treasurer, the county attorney shall bring an action against the owner to recover all or any part of the ta…

A. If the county treasurer, sheriff and county attorney are unable to locate both the personal property on which taxes have been assessed and the person owning the property or the owner's successors or assigns, after diligent search by the sheriff, the tax may be declared uncolle…

In this article, unless the context otherwise requires, "mobile home" means a structure that is transportable in one or more sections including the plumbing, heating, air conditioning and electrical systems that are contained in the structure and that, when erected on site, is ei…

A. Each mobile home is subject to ad valorem property tax to be assessed and collected in the same manner and at the same time as other personal property that is taxable under this chapter. B. The department shall establish the method of determining the valuation of mobile homes …

This article does not apply to: 1. A mobile home with respect to which an affidavit of affixture has been recorded pursuant to section 42-15203 and that has been placed on the real property tax roll. 2. Any trailer that is eight feet or less in width and less than thirty-two feet…

A. If a person permits a mobile home to be placed on land that the person owns, possesses or controls in a manner that permits the mobile home to be occupied as a dwelling or sleeping place for one or more persons for a period of thirty days or more, the person shall keep a regis…

A. It is unlawful to knowingly move or sell a mobile home on which applicable ad valorem taxes imposed under this chapter have not been paid and are delinquent. B. A person who violates this section is guilty of a class 1 misdemeanor. Any fine collected under this subsection shal…

A person who is dissatisfied with the valuation of the person's mobile home may have the valuation reviewed, and may appeal from the decision resulting from the review, in the same manner as provided by law for review and appeal under this chapter.

A. 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 per…

A. If the sheriff is directed to seize and sell a mobile home that is found to be in the possession of a person who is other than the person listed on the tax bill issued by the county treasurer and who presents evidence of having purchased the mobile home from the person listed …

A. A person who purchases a mobile home and who subsequently pays taxes that were imposed by this article on the mobile home and that were levied and became delinquent when the mobile home was the property of a previous owner may bring an action against the previous owner for the…

A. If delinquent taxes on a mobile home were levied and became delinquent when the mobile home was the property of a previous owner: 1. The county treasurer, on application and payment of a five dollar fee by the current owner, shall extend the due date for paying the taxes for o…