Effective 01 Jan 1988, see footnote
52.285. Delinquent taxes — notice (second class counties). — The collector of revenue in all counties of the second class shall on or before December thirty-first of each year send appropriate notices of the total amount of delinquent real estate taxes due and owing to each person shown by his records as owing delinquent taxes.
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(L. 1979 S.B. 385, A.L. 1987 S.B. 65, et al.)
Effective 1-01-88
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