§ 38-46. Due date of taxes; penalty for late payment.
Latest version.
(a)
All taxes shall be due on and payable January 15, with a penalty of three percent
through February 1. For the period February 2 through March 16, an additional penalty
of seven percent is added. On and after March 17, an additional penalty of five percent
is added.
(b)
Taxes not paid on or before March 16 shall go into execution and the county treasurer
or the delinquent tax collector will begin steps to sell the property to collect the
delinquent taxes.