Within sixty (60) days after taxes on personal property shall become delinquent as of April 1, the county treasurer shall mail notice to the last-known address of such delinquent taxpayer and cause a general notice to be published one time in some newspaper of general circulation, published in the county, giving the name of each person owing delinquent personal property taxes, stating the amount thereof due, and stating that such delinquent personal property taxes, within thirty (30) days from date of this publication, shall be placed on a personal property tax lien docket in the office of the county treasurer and the homestead exemption of such taxpayer shall be canceled pursuant to Section 2892 of this title. Such liens are superior to all other liens, conveyances or encumbrances filed subsequent thereto, on real or personal property. The tax lien shall be a lien on all real and personal property of the taxpayer in the county for a period of seven (7) years, except as otherwise provided in subsection B of Section 3103 of this title. From and after the entry of the tax upon the tax lien docket, any person claiming any interest in any land or personal property can sue the county treasurer and board of county commissioners in the district court to determine the validity or priority of the lien.

Added by Laws 1965, c. 501, § 2. Amended by Laws 1970, c. 299, § 2, emerg. eff. April 28, 1970; Laws 1971, c. 165, § 1, emerg. eff. May 25, 1971; Laws 1990, c. 63, § 3, eff. Jan. 1, 1991; Laws 1990, c. 339, § 17, emerg. eff. May 31, 1990; Laws 1991, c. 41, § 1, emerg. eff. April 4, 1991. Renumbered from Title 68, § 24305 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and by Laws 1991, c. 249, § 1, eff. Jan. 1, 1992. Amended by Laws 1997, c. 340, § 5, emerg. eff. June 9, 1997; Laws 2004, c. 447, § 15, emerg. eff. June 4, 2004.