42-18052. Due dates and times;
delinquency


A. Except as provided in subsection C, one-half of the amount of the taxes on real
property and personal property is due and payable on October 1, and the remaining
one-half of the taxes is due and payable on the following March 1.


B. Except as provided in subsection C, one-half of the amount of the taxes that are
unpaid is delinquent after November 1 at 5:00 p.m. and the remaining one-half that is
unpaid is delinquent after the following May 1 at 5:00 p.m.


C. If the total amount of taxes is one hundred dollars or less:


1. The entire amount of the taxes is due and payable on October 1.


2. The entire amount that is unpaid is delinquent after November 1 at 5:00 p.m.


D. If the delinquency date is a Saturday, Sunday or other legal holiday, the time
of delinquency is 5:00 p.m. on the next business day.