Tax Type
Property Tax
Description
Delinquency;Interest Penalty
Topic
Collection of Tax
Date Issued
02-26-1974
A county, city or town that has not set a date for payment of property taxes can collect interest for delinquent payment of taxes beginning on June 30 of the year following the year of assessment. The provisions of § 58-847, authorizing localities to charge interest for delinquent tax payments beginning one month after the due date for payment, applies only if the locality has set a due date for payments.
Attorney General's Opinion