Section 15-16-303 - Treasurer charged with delinquent taxesAfter settlement with the county treasurer as prescribed in 15-16-302, the county clerk and recorder shall charge the treasurer with the amount of taxes due on the delinquent tax list, minus taxes suspended or cancelled under the provisions of 15-23-708 or Title 15, chapter 24, part 17, and within 3 days thereafter deliver the list, duly certified, to the county treasurer.
Amended by Laws 2021, Ch. 145,Sec. 13, eff. 4/8/2021, and applicable: (1) retroactively, within the meaning of 1-2-109, to installment payments of delinquent coal gross proceeds taxes, interest, and penalties that were due on or before 4/8/2021; and (2) to installment payments of delinquent coal gross proceeds taxes, interest, and penalties due after 4/8/2021.En. Sec. 105, p. 109, L. 1891; re-en. Sec. 3871, Pol. C. 1895; re-en. Sec. 2627, Rev. C. 1907; re-en. Sec. 2180, R.C.M. 1921; Cal. Pol. C. Sec. 3762; amd. Sec. 6, Ch. 96, L. 1923; re-en. Sec. 2180, R.C.M. 1935; R.C.M. 1947, 84-4115; amd. Sec. 39, Ch. 587, L. 1987; amd. Sec. 5, Ch. 631, L. 1989.