Collection of tax - Delinquency.

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The county assessor shall compute and enter in respective columns of the tax rolls the respective sums in dollars and cents to be paid on each piece of property therein enumerated. The county clerk shall certify to the county treasurer in the county where the district or any part thereof is located the amount of assessment in each fund levied upon each tract. The county treasurer shall enter the amount of each in separate columns of the tax list of the county. The assessments shall be collected by the county treasurer at the same time and in the same manner as all other taxes are collected in this state. Costs associated with the collection of the assessments incurred by the county treasurer shall be paid from the proceeds of the district. If any assessment becomes delinquent, it shall draw interest as a penalty after delinquency at the rate of eighteen percent (18%) per annum. All assessments and penalties collected or received by the county treasurer pursuant to this act shall be paid to the municipal treasurers for the benefit of the public safety protection district.

Added by Laws 2021, c. 239, § 8, eff. Nov. 1, 2021.


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