42-19157. Collection of delinquent
taxes


Except as otherwise prescribed by this article, if a person who is liable for paying
tax under this article evades or is delinquent in paying the tax, the tax shall be
collected in the manner and by the officers prescribed by this chapter for collecting
delinquent taxes on personal property. For delinquent tax report purposes, those
officers shall use the method and procedures of identifying mobile homes as prescribed by
the department of transportation.