42-18003. Delivery of roll to county
treasurer; resolution for collecting taxes
A. On or before October 1 of each year the assessment and tax roll and the
cross-index shall be delivered to the county treasurer.
B. On completing the assessment and tax roll, the county board of supervisors shall
adopt a resolution for the collection of taxes by the county treasurer as provided by law
from the persons who are listed in the roll. The county treasurer is thereafter
responsible for collecting the totals of all taxes levied on the roll.
C. The roll attached to the county board of supervisors' resolution for collecting
taxes is the treasurer's authority to collect the levied taxes.
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