15-17-122. Notice of pending attachment of tax lien. (1) The county treasurer shall publish or post a notice of a pending attachment of a tax lien. The notice must include:
(a) the specific date on which the county will attach a property tax lien to property on which the taxes are delinquent; and
(b) a statement that the delinquent taxes, including penalties, interest, and costs, are a lien upon the property and that unless the delinquent taxes, penalties, interest, and costs are paid prior to the specified date, a tax lien will be attached and may be assigned to a third party.
(2) The notice required in subsection (1) must also include a statement that a list of each property on which the taxes are delinquent is on file in the office of the county treasurer and open to inspection. The list must include:
(a) the name and address of the person to whom the delinquent taxes are assessed;
(b) the amounts of the delinquent taxes, all accrued penalties, interest, and other costs; and
(c) a statement that penalties, interest, and costs will be added to delinquent taxes.
(3) The notice must be given as provided in 7-1-2121. The notice must be first published or posted on or before the last Monday in June.
(4) The provisions of this section do not apply to property for which delinquent property taxes have been suspended or canceled under the provisions of Title 15, chapter 24, part 17.
History: En. Sec. 2, Ch. 587, L. 1987; amd. Sec. 9, Ch. 631, L. 1989; amd. Sec. 5, Ch. 110, L. 2007; amd. Sec. 5, Ch. 67, L. 2017; amd. Sec. 12, Ch. 372, L. 2017.
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