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“Delinquency date” means the date on which a delinquency penalty attaches to taxes pursuant to Section 75.52, 2617, 2618, 2704, 2705, 2759, 2760, 2761, or 2762, as applicable.
(Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)