(a) Upon the filing of any list as provided in ยง 14-86-1205, the county tax collector shall immediately add to the list the penalty and cost chargeable on each separate tract or parcel of ground, extending opposite thereof the total tax penalty and cost.
(b) (1) At the foot of the list, the collector shall append a certificate, duly signed, showing the time of the filing of the list.
(2) The certificate shall be taken as conclusive evidence that the list was filed as stated therein.
Section: Previous 14-86-1202 14-86-1203 14-86-1204 14-86-1205 14-86-1206 14-86-1207 14-86-1208 NextLast modified: November 15, 2016