Lien Of Unpaid Personal Property Taxes On Real Property

TITLE 63 REVENUE AND TAXATION CHAPTER 5 EQUALIZATION OF ASSESSMENTS 63-504. Lien of unpaid personal property taxes on real property. Taxes upon personal property, where the owners of such personal property are owners of real property in the county, which have not been paid on or before the second Monday of October, and which the board of county commissioners finds to be a lien upon the real property, may be certified to the county auditor and the tax collector. Such taxes, together with all costs, late charges and interest must be entered by the county tax collector upon the property roll against the real property subject to such lien. The tax collector shall immediately notify the property owner of any such taxes which have been added. Such action shall result in cancellation of the taxes and late charges on the personal property roll for the personal property subject to the delinquency.