TITLE 63

REVENUE AND TAXATION

CHAPTER 9

PAYMENT AND COLLECTION OF PROPERTY TAXES

63-906.  Interim payment account — Receipt for deposits. Any person, upon application to the tax collector, may establish a payment schedule to allow payments including, but not limited to, monthly or quarterly, in amounts of at least twenty-five dollars ($25.00) or the balance owing, to be accumulated toward the payment of current or future real or personal property taxes.

(1)  The tax collector shall issue a numbered receipt consisting of:

(a)  Date deposited;

(b)  Name and address of person making deposit;

(c)  The amount of payment; and

(d)  Account identification number or parcel number or legal description.

(2)  The county shall pay no interest on any interim payment receipts, and the amount so deposited cannot be withdrawn by the depositor. Such receipts shall not invalidate any proceedings in the collection of property taxes, or in the issuance of any delinquency or any proceedings in the foreclosure of tax liens.

(3)  The payment shall be posted to the roll when the current property tax becomes due.

(4)  The tax collector may return to the depositor any moneys deposited in excess of the amount necessary to satisfy the tax lien if the payment schedule is not maintained.

(5)  The tax collector shall be held accountable for all moneys received under this subsection and shall be liable on his official bond for the custody and safekeeping of such moneys, except as to what may be on deposit in designated depositories under the provisions of the public depository law, which is hereby made applicable to such deposits.

History:

[63-906 added 1996, ch. 98, sec. 10, p. 380; am. 2006, ch. 322, sec. 2, p. 1022.]