CHAPTER 11A. COLLECTION AND ENFORCEMENT OF PROPERTY TAXES.

§11A-1-3. Accrual; time for payment; interest on delinquent taxes.

(a) All current taxes assessed on real and personal property may be paid in two installments. The first installment shall be payable on September first of the year for which the assessment is made, and shall become delinquent on October first; the second installment shall be payable on the first day of the following March and shall become delinquent on April first. Taxes paid on or before the date when they are payable, including both first and second installments, shall be subject to a discount of two and one-half percent. If taxes are not paid on or before the date on which they become delinquent, including both first and second installments, interest at the rate of nine percent per annum shall be added from the date they become delinquent until paid.

(b) With regard to real and personal property taxes, when any return, claim, statement or other document is required to be filed, or any payment is required to be made within a prescribed period or before a prescribed date, and the applicable law requires delivery to the office of the sheriff of a county of this state, the methods prescribed in section five-f, article ten, chapter eleven of this code for timely filing and payment to the Tax Commissioner or Department of Tax and Revenue shall be the same methods utilized for timely filing and payment with such sheriff. Nothing contained in this subsection (b) shall prohibit the sheriff from establishing additional methods of payment in accordance with the provisions of section eight-a of this article.

§11A-1-3. Accrual; time for payment; interest on delinquent taxes.

Bills Affecting §11A-1-3

2022 Regular Session: HB2369
2021 Regular Session: HB2369
2021 Regular Session: HB3253
2020 Regular Session: HB2139
2020 Regular Session: HB2749
2019 Regular Session: HB2139
2019 Regular Session: HB2749
2018 Regular Session: HB2178
2018 Regular Session: HB2414
2018 Regular Session: HB3008
2017 Regular Session: HB2178
2017 Regular Session: HB2414
2017 Regular Session: HB3008
2016 Regular Session: HB2076
2016 Regular Session: HB2400
2015 Regular Session: HB2076
2015 Regular Session: HB2400
2014 Regular Session: HB2104
2014 Regular Session: HB2353
2013 Regular Session: HB2104
2013 Regular Session: HB2353
2012 Regular Session: HB2360
2012 Regular Session: HB2395
2012 Regular Session: HB2987
2012 Regular Session: SB442
2011 Regular Session: HB2360
2011 Regular Session: HB2395
2011 Regular Session: HB2987
2010 Regular Session: HB2573
2010 Regular Session: HB4190
2009 Regular Session: HB2573
1993 Regular Session: HB2781