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  • 26 (1) If a person defaults in the payment of taxes that are due and payable under this Act, the administrator may issue a certificate stating the amount due, the amount remaining unpaid, including interest, and the name of the person by whom it is payable, and may file the certificate with a district registrar of the Supreme Court and when filed the certificate has the same force and effect, and all proceedings may be taken on it, as if it were a judgment of the court for the recovery of a debt for the amount stated in the certificate against the person named in it.
  • (2) Even though a person has mailed a notice of appeal under section 19 or appealed to the Supreme Court under section 21 or applied for arbitration under section 22, the person must pay the amount of tax owing as set out in the notice of assessment prepared by the administrator under section 18 or 19(5), and the administrator may exercise the administrator’s powers to collect the amount owing if the person fails to pay the amount as provided by this Act.

1987-15-14; 1989-40-180; 2024-13-174.