80-2-230. Collection of fees -- release of lien.
80-2-230. Collection of fees -- release of lien. (1) The department of revenue shall collect all fees imposed under this part. The department of revenue shall deposit the money with the state treasurer. The department of revenue shall use due diligence in making the collections of the fees provided in this part.
(2) All insurance fees, whether imposed against land or in the form of special assessments secured by crop liens, are payable in full and not in semiannual payments on or before November 30 of each year in which the fees are imposed.
(3) When the amount due on any hail insurance secured by a crop lien is paid, the department of revenue shall promptly endorse on the lien on file in the office of the county clerk and recorder the amount paid with the date of payment. The endorsement is considered a satisfaction and release of the lien.
(4) The penalty and interest provisions of 15-1-216 apply to late payments of fees imposed under this part.
History: (1), (3)En. Sec, 3, Ch. 169, L. 1917; amd. Sec. 4, Ch. 34, L. 1919; re-en. Sec. 354, R.C.M. 1921; amd. Sec. 6, Ch. 40, L. 1923; re-en. Sec. 354, R.C.M. 1935; amd. Sec. 2, Ch. 37, L. 1943; Sec. 82-1509, R.C.M. 1947; (2)En. Sec. 2, Ch. 169, L. 1917; amd. Sec. 1, Ch. 34, L. 1919; amd. Sec. 2, Ch. 141, L. 1921; re-en. Sec. 351, R.C.M. 1921; amd. Sec. 4, Ch. 40, L. 1923; amd. Sec. 1, Ch. 54, L. 1931; re-en. Sec. 351, R.C.M. 1935; amd. Sec. 2, Ch. 33, L. 1949; amd. Sec. 2, Ch. 200, L. 1953; amd. Sec. 59, Ch. 391, L. 1973; amd. Sec. 2, Ch. 154, L. 1975; amd. Sec. 32, Ch. 13, L. 1977; Sec. 82-1506, R.C.M. 1947; R.C.M. 1947, 82-1506(part), 82-1509(part); amd. Sec. 41, Ch. 257, L. 2001; amd. Sec. 217, Ch. 574, L. 2001; amd. Sec. 24, Ch. 13, Sp. L. August 2002.