15-16-701. Personal property taxes five years delinquent -- list. (1) It is the duty of each county treasurer to prepare in triplicate and submit to the board of county commissioners of the county, on or before the first Monday of June in each year, a list of personal property taxes that are not a lien on real estate and that have been delinquent for 5 years or more. The list must show the following:
     (a) the name and address of the delinquent taxpayer;
     (b) the amount of the delinquent taxes, plus interest, penalties, and costs, if any; and
     (c) the date the taxes became delinquent.
     (2) The list prepared pursuant to subsection (1) may not include personal property taxes that remain uncollected because of bankruptcy or other litigation.
     (3) Every county treasurer shall, within the same time, prepare in triplicate and submit to the board of county commissioners of the county a list of all contractual obligations owed to or held by the county for seed grain, feed, or other relief, the collection of which is barred by the statute of limitations provided in 27-2-202(1). The list must show the following:
     (a) the name and address of the person or persons who entered into the contractual obligation;
     (b) the name of the contractual obligation, as "seed loan", "feed loan", "promissory note", as applicable; and
     (c) the date of obligation, date when the last payment became due, date of the last payment on the obligation, and the date when the collection of the obligation became barred by the statute of limitations provided in 27-2-202(1).

     History: En. Sec. 1, Ch. 44, L. 1949; R.C.M. 1947, 84-4215; amd. Sec. 46, Ch. 587, L. 1987; amd. Sec. 1, Ch. 521, L. 1993.