§ 42-17306 — Certificate of deferral; record

A. The county treasurer shall issue a certificate of deferral for each residence whose property taxes are deferred under this article that names the individual, describes the property and states the tax year, the amount of taxes that is deferred and the rate of interest that accrues to the certificate, computed pursuant to section 42-17309. The treasurer shall:

1. Transmit a copy of the certificate to the taxpayer.

2. Record a copy of the certificate in the office of the county recorder, which serves as actual notice of the lien of deferred taxes.

3. Transmit a copy of the certificate to the county assessor.

4. Maintain a permanent record of all taxes that are deferred under this article in the county each year.

5. Enter the deferral on the current year's tax roll.

B. The issuance of a certificate of deferral under this article has the effect of:

1. Deferring the payment of property taxes for the tax year for which the claim is filed.

2. Attaching the lien for deferred taxes to the residence as described in section 42-17308.

C. Deferred property taxes are not considered to be delinquent, and the treasurer shall not include them in the tax record of delinquent taxes.