42-18056. Partial payment of taxes; partial
receipt


A. At any time before either installment of the tax becomes delinquent, the county
treasurer shall accept a partial payment or payments of the tax in an amount of at least
ten per cent of the installment and in an amount of at least ten dollars. The treasurer
shall credit the taxpayer with the payment, and if any part of the tax or any installment
remains unpaid at the date of delinquency, the delinquency relates only to the amount
remaining unpaid.


B. In accepting payments under subsection A of this section the county treasurer
shall issue a receipt to the taxpayer, subject to section 42-18055, subsection C, stating
that it covers a partial payment of taxes.