A. In respect to any tax that is delinquent for more than thirty days as of June 30 of each year, the county treasurer shall mail a notice of delinquency to:
(1) the owner of the property as shown on the property tax schedule at the address of the owner as shown on the most recent property tax schedule; and
(2) any person other than the owner to whom the tax bill on the property was sent.
B. The notice required by this section shall be in a form and contain the information prescribed by division regulations and shall include at least the following:
(1) a description of the property upon which the property taxes are due;
(2) a statement of the amount of property taxes due, the date on which they became delinquent, the rate of accrual of interest and any penalties that may be charged;
(3) a statement that if the property taxes due on real property are not paid within three years from the date of delinquency, the real property will be sold and a deed issued by the division; and
(4) a statement that if property taxes due on personal property are not paid, the personal property may be seized and sold for taxes under authority of a demand warrant.
History: 1953 Comp., § 72-31-51, enacted by Laws 1973, ch. 258, § 91; 1974, ch. 92, § 19; 1982, ch. 28, § 20.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 72 Am. Jur. 2d State and Local Taxation § 860.
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