ARTICLE 6. Collection and Delinquencies
Article 6 added by Stats. 1943, Ch. 369.
§§ 8850–8864 · 15 sections
- § 8850 After the board has held the hearings in each county pursuant to this chapter and the assesssment lists have been made to conform with its decision, the lists…
- § 8851 The county treasurer shall indorse upon the assesssment list the date and time to the hour and minute when it was filed in his office; and thereafter the…
- § 8852 The assessment shall be paid to the respective county treasurers in one or more installments of such amounts, and at such time, respectively, as the board,…
- § 8853 At any time within 30 days after the assessment list has been filed in the office of the county treasurer, the whole amount of the assessment upon any tract of…
- § 8854 The county treasurer shall issue his receipt and shall endorse the fact and date of the payment in full upon the assessment list, and thereupon the lien of the…
- § 8855 No interest shall be charged on any assessment paid in full within this 30-day period.
- § 8856 All assessments not paid in full within the period of 30 days shall bear interest at the rate of 7 per cent per annum from and after the time when the…
- § 8857 The remaining portion not yet ordered paid by the board of the assessment upon any tract of land may be voluntarily paid in full, with the accrued interest…
- § 8858 If any installment is unpaid at the expiration of 30 days from the date of the board order calling the installment, the installment is delinquent, together…
- § 8859 When any installment is delinquent, a penalty of 10 per cent of the amount of the installment plus interest, shall be added and collected for the use of the…
- § 8860 If any action is pending in any court to have the assessment on any tract of land reviewed, modified or annulled, pursuant to the provisions of this chapter,…
- § 8861 From date of delinquency until time of delinquent sale, the unpaid installment, together with added interest and penalty, bears interest at the rate of 7 per…
- § 8862 When the installment is delinquent, the board, when it deems it advisable, shall publish in each county where the delinquency exists, a list in one notice of…
- § 8863 The notice shall contain: (a) A description of the property assessed as described in the assessment list by reference number or by other descriptions…
- § 8864 The notice shall also state that each of the parcels will be sold at public auction by the county treasurer in front of the courthouse of the county at a…