42-17256. Application of tax law to municipal
taxes; special taxes and assessments
A. General city and town taxes that are levied and assessed under this article are
due and become delinquent and attach to and become a lien on the assessed property at the
same time as county taxes.
B. The provisions of law relating to county taxes, including the provisions of this
chapter relating to reviewing and equalizing assessments, proceedings for collection and
enforcement and return and sale of property for delinquent taxes, apply and are effective
with respect to city and town taxes and to the persons to whom they are assessed.
C. Special taxes and assessments shall be levied and collected in the manner and
form by the officers and under the proceedings prescribed by law and the ordinances of
the respective city or town.
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