42-16210. Payment of tax
A. All taxes levied and assessed against property for the year on which an appeal has been filed by the property owner shall be paid before they become delinquent.
B. If the taxes are not paid before becoming delinquent, the court shall dismiss the appeal except when either of the following occur:
1. The full year tax for the year is paid on or before December 31 of the tax year pursuant to section 42-18053.
2. The remaining one-half tax that is unpaid is delinquent after the immediately following May 1 at 5:00 p.m. is paid by July 1, including all interest due.