Title 42 — Taxation

A. Personal property is liable for taxes levied on real property, and real property is liable for taxes levied on personal property. A judgment against real property for nonpayment of taxes or assessed to the personal property of the same person shall not be prevented by a showin…

[Repealed or reserved.]

A. The board of supervisors of a county may conduct an election to authorize a property tax levy that is not within the limitations on primary property taxation otherwise prescribed by section 42-17051. B. In order to levy taxes exceeding the limitations prescribed on primary pro…

A. If the governing board of a community college district determines that the amounts permitted to be levied as primary property taxes in any year pursuant to section 42-17051 would provide insufficient revenue to the district, the board may conduct an election to authorize a pro…

A. A county that is not in an organized community college district may conduct an election to authorize a property tax levy for community college purposes that is not within the limitation on primary property taxes that is otherwise prescribed by section 42-17051. B. In order to …

A. Each county assessor shall compile the assessment roll, showing: 1. The total valuations of all property subject to taxation. 2. The valuation assessed to each taxpayer for each taxing jurisdiction in the county to show each assessment. 3. The total valuation of all of the pro…

A. The board of supervisors shall compute and carry out separate entries for each city and town in the county. This constitutes the assessment and tax roll for the city or town. B. When the roll is completed and the extensions are revised and equalized, no other roll may be made …

A. Within five days after the assessment roll has been finally made, revised and equalized, the clerk of the board of supervisors shall: 1. Compute the assessed valuations of all cities and towns whose taxes are included in the roll. 2. Arrive at the total assessed valuation of a…

A. On or before the third Monday in August each year the county board of supervisors shall: 1. Assess the amount of taxes that is certified as having been levied for city and town purposes. 2. Designate the amount to be levied for such purposes on each one hundred dollars of asse…

A. On or before the fifteenth day of each month the county treasurer shall pay to each city and town treasurer in the county all money collected during the previous month as taxes for the city or town. All interest earned on the monies collected shall be paid into the county gene…

A. General city and town taxes that are levied and assessed under this article are due and become delinquent and attach to and become a lien on the assessed property at the same time as county taxes. B. The provisions of law relating to county taxes, including the provisions of t…

A. On or before November 1 of the year preceding the year in which assessments or taxes are to be levied, the governing body of each city, town, school district and community college district and other special taxing districts and assessment districts that are organized by law or…

In this article, unless the context otherwise requires: 1. "Property taxes" means all ad valorem taxes that are levied by all taxing jurisdictions and that become a lien on a residence, including special assessments. 2. "Residence" means real and personal property and improvement…

A. An individual who meets the qualifications prescribed by this section, or the individual's legal representative, may elect to defer property taxes on the individual's qualifying residence for a taxable year pursuant to this article. B. To qualify for the deferral the individua…

To qualify for deferral of property taxes the residence shall meet all of the following requirements: 1. It must be the taxpayer's primary residence. 2. It must not be income producing. 3. It may not have a full cash value, as determined by the county assessor for the current tax…

A. The claim for deferral shall be on a form that is prescribed by the state treasurer and that provides an explanation of the requirements of this article and instructions for completing and filing the claim. The claim shall: 1. Identify the residence by street address and tax p…

A. A taxpayer shall file the claim form with the assessor of the county in which the residence is located. The tax that is due for a tax year may be deferred if a valid claim is filed after January 1 but before April 1 of the tax year for which the deferral is claimed. B. On the …

A. The county treasurer shall issue a certificate of deferral for each residence whose property taxes are deferred under this article that names the individual, describes the property and states the tax year, the amount of taxes that is deferred and the rate of interest that accr…

If a tax deferred residence is subject to any mortgage, deed of trust or other real property security interest and the secured party maintains an escrow account into which payments are deposited for the payment of property taxes, the taxpayer may submit a copy of the certificate …

Deferred taxes and accrued interest under this article are a lien against the property. The lien: 1. Attaches on the date the certificate of deferral is recorded. 2. Has priority over: (a) Any mortgage, reverse mortgage, deed of trust or other real property security interest that…

A. On or before January 15 of each year, the county treasurer shall sell to the state treasurer or to the county, or both, all certificates of deferred taxes issued in the county under this article during the previous tax year. B. The amount of the sale shall include reimbursemen…

A. On or before January 31, the county assessor shall mail a notice to each taxpayer who claimed a deferral of taxes for the preceding tax year that the taxpayer must file another claim to receive a deferral of taxes for the new tax year. The notice shall be substantially as foll…

A. The total amount of deferred property taxes, plus interest and costs, that has accrued with respect to a tax deferred residence is due and payable if: 1. The individual who claimed the deferral dies without a surviving spouse who qualifies under section 42-17302. 2. The tax de…

A. If payment is required pursuant to section 42-17311, all deferred taxes, interest and costs are due and payable one hundred twenty days after an event requiring payment of deferred property taxes except in the case of the individual's death, in which case the taxes, interest a…

Not later than September 1 of each year, the state treasurer shall compile a report containing the following information: 1. The number of deferral claims received in each county that year. 2. The number of claims finally approved in each county for deferral that year. 3. The tot…

B. The board of supervisors shall spend any unspent monies that remain in the elderly assistance fund from and after December 31, 2015 solely on the elderly assistance program. Any subsequent appropriations made to the elderly assistance fund shall also be spent solely on the eld…

(Caution: 1998 Prop. 105 applies; Rpld. 1/1/36) A. Notwithstanding any other law, subject to subsection C, paragraph 3 and subsection I of this section, beginning in tax year 2025, a property owner may apply for a refund in an amount determined pursuant to subsection B of this se…

A. The county treasurer is ex officio tax collector and shall: 1. Collect all property taxes. 2. Apportion the taxes to the respective funds on or before the end of each month. B. Before assuming the duties of tax collector the county treasurer shall execute to the state a bond i…

A. On or before August 15 of each year the county treasurer shall report to the board of supervisors: 1. The amount of taxes charged for collection during the preceding fiscal year on the roll. 2. The total collections for that year. 3. The amount of increase and decrease due to …

A. On or before October 1 of each year the assessment and tax roll and the cross-index shall be delivered to the county treasurer. B. On completing the assessment and tax roll, the county board of supervisors shall adopt a resolution for the collection of taxes by the county trea…

Within ten days after the board of supervisors adopts the resolution for collection of taxes levied in the annual roll, the clerk of the board shall transmit to the state treasurer a written statement showing the amount of taxes due the state and contained in the annual roll, as …

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…