42-6204. Payment; return; interest; penalty; annual reports

A. The taxes that are levied pursuant to this article are:

1. Due and payable to the county treasurer annually on or before December 1.

2. Delinquent if not paid on or before that date.

B. The government lessor shall calculate the excise tax for each prime lessee, submit a return to the county treasurer on a return form prescribed by the department of revenue and submit a copy of the return to the prime lessee. If the prime lessee is exempt from the tax pursuant to section 42-6208, the government lessor shall keep and maintain the information required in this subsection. The return form shall be made available by the county treasurer at least sixty days before the taxes are due and payable and shall include:

1. The name and address of the prime lessee.

2. The location of the government property improvement.

3. The amount of gross building space or number of parking garage or deck spaces. The prime lessee may submit an initial statement of gross building space that is certified by a person who is professionally credentialed in this state as an architect, general contractor, surveyor or appraiser and thereafter shall file an annual statement with the return, under penalty of perjury, that the gross building space is unchanged from the amount previously certified.

4. The date of the original certificate of occupancy.

5. The use or uses of the property.

6. If an abatement under section 42-6209 applies, a certification under penalty of perjury that all elements necessary to qualify for the abatement are satisfied for the year covered by the return.

7. Any other pertinent information that is required by the return form.

C. If any part of the tax is not paid before it becomes delinquent, interest accrues on the unpaid amount at the rate and in the manner prescribed by section 42-18053 until it is paid. Interest on overpayments accrues at the rate and in the manner prescribed by section 42-18053 until the refund is paid by the county treasurer.

D. The county treasurer shall assess and collect a penalty of five percent of any part of the tax that is not paid before it becomes delinquent.

E. The county treasurer shall issue a receipt to the government lessor and prime lessee for payments under this article.

F. On or before February 15 of each year, the county treasurer shall submit a report to:

1. The department of revenue of all returns and payments received for the preceding calendar year under this section. The report shall be in a form and contain data prescribed by the department of revenue.

2. The joint legislative budget committee of all returns and payments received for the preceding calendar year with respect to leases of government property improvements owned by the government lessor. These reports shall contain the same data prescribed in paragraph 1 of this subsection.

G. The county treasurer is entitled to rely on any information contained in any abatement certification described in subsection B, paragraph 6 of this section unless the county treasurer has actual knowledge that the certification is inaccurate.