(a) All annual benefits extended and levied under the terms of this chapter shall be payable at the time ad valorem taxes are payable, and if any annual benefit assessments levied by the board pursuant to this chapter are not paid when due, the collector shall not embrace the assessments in the taxes for which he shall sell the lands, but he shall report the delinquencies to the board of commissioners of the district. The board shall add to the amount of the annual benefit assessment a penalty of ten percent (10%).
(b) The board of commissioners shall enforce the collection by chancery proceedings in the chancery court of the county in the manner provided by ยงยง 14-121-426 -- 14-121-432.
(c) The owner of property sold for taxes thereunder shall have the right to redeem it at any time within two (2) years from the time when his lands have been stricken off by the commissioner making the sale.
Section: Previous 14-283-103 14-283-104 14-283-105 14-283-106 14-283-107 14-283-108 14-283-109 14-283-110 14-283-111 14-283-112 14-283-113 14-283-114 14-283-115 14-283-116 NextLast modified: November 15, 2016