Fire Department's Annual Transparency Report
14-284-216 (FIRE PROTECTION DISTRICTS) Assessments Time for payment Failure to pay.
(1) All annual assessments extended and levied under the terms of this subchapter shall be payable at the time ad valorem taxes are paid.
(2) If any annual assessments levied by the board of commissioners under this subchapter are not paid when due, the collector shall not embrace the assessments in the taxes for which the collector shall sell the lands.
(3) The collector shall report delinquent assessments annually to the board of commissioners for informational purposes.
(4) The collector shall add to the amount of the delinquent assessment a penalty of 10% and shall collect the delinquent assessment in the same manner as delinquent ad valorem taxes for a period of no less than 18 months after October 15 of the year the fee(s) become delinquent.