42-6204

42-6204. Payment; return; interest;
penalty

A. The taxes that are levied pursuant to this article are:

1. Due and payable to the county treasurer annually on or before December 1.

2. Delinquent if not paid on or before that date.

B. The prime lessee, if subject to the tax or qualified for an abatement under this
article, shall submit a return to the county treasurer on a return form prescribed by the
department of revenue and submit a copy of the return to the government lessor. If the
prime lessee is exempt from the tax pursuant to section 42-6208, the prime lessee shall
keep and maintain the information required in this subsection. The return form shall be
made available by the county treasurer at least sixty days before the taxes are due and
payable and shall include:

1. The name and address of the prime lessee.

2. The location of the government property improvement.

3. The amount of gross building space or number of parking garage or deck
spaces. The prime lessee may submit an initial statement of gross building space that is
certified by a person who is professionally credentialed in this state as an architect,
general contractor, surveyor or appraiser and thereafter shall file an annual statement
with the return, under penalty of perjury, that the gross building space is unchanged
from the amount previously certified.

4. The date of the original certificate of occupancy.

5. The use or uses of the property.

6. If an abatement under section 42-6209 applies, a certification under penalty of
perjury that all elements necessary to qualify for the abatement are satisfied for the
year covered by the return.

7. Any other pertinent information that is required by the return form.

C. If any part of the tax is not paid before it becomes delinquent, interest
accrues on the unpaid amount at the rate and in the manner prescribed by section 42-1123
until it is paid. Interest on overpayments accrues at the rate and in the manner
prescribed by section 42-1123 until the refund is paid by the county treasurer.

D. The county treasurer shall assess and collect a penalty of five per cent of any
part of the tax that is not paid before it becomes delinquent.

E. The county treasurer shall issue a receipt to the prime lessee for payments
under this article.

F. On or before February 15 of each year, the county treasurer shall submit a
report to:

1. The department of revenue of all returns and payments received for the preceding
calendar year under this section. The report shall be in a form and contain data
prescribed by the department of revenue.

2. Each government lessor of all returns and payments received for the preceding
calendar year with respect to leases of government property improvements owned by the
government lessor. These reports shall contain the same data prescribed pursuant to
paragraph 1 of this subsection.

G. The county treasurer is entitled to rely upon any information contained in any
abatement certification described in subsection B, paragraph 6 of this section unless the
county treasurer has actual knowledge that the certification is inaccurate.