US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 5
                         EQUALIZATION OF ASSESSMENTS
    63-504.  LIEN OF UNPAID PERSONAL PROPERTY TAXES ON REAL PROPERTY. Taxes
upon personal property, where the owners of such personal property are owners
of real property in the county, which have not been paid on or before the
second Monday of October, and which the board of county commissioners finds to
be a lien upon the real property, may be certified to the county auditor and
the tax collector. Such taxes, together with all costs, late charges and
interest must be entered by the county tax collector upon the property roll
against the real property subject to such lien. The tax collector shall
immediately notify the property owner of any such taxes which have been added.
Such action shall result in cancellation of the taxes and late charges on the
personal property roll for the personal property subject to the delinquency.